http://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/67
Income Tax (Earnings and Pensions) Act 2003
An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
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Statute Law Database
2024-04-02
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2023-12-04
Income Tax (Earnings and Pensions) Act 2003
s. 452(2)(aa)
Finance Act 2013
Sch. 23
para. 11
Sch. 23
para. 38
art. 2
Income Tax (Earnings and Pensions) Act 2003
s. 637G(2)(a)
(b)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 2
Income Tax (Earnings and Pensions) Act 2003
s. 688AB
Finance Act 2024
s. 17(1)
Income Tax (Earnings and Pensions) Act 2003
s. 707A
Finance Act 2024
s. 36(4)
s. 36(5)
Income Tax (Earnings and Pensions) Act 2003
s. 574A(2A)
Finance Act 2024
Sch. 9
para. 61(2)
Sch. 9
para. 125-132
Sch. 9
para. 124
Income Tax (Earnings and Pensions) Act 2003
s. 637R
Finance Act 2024
Sch. 9
para. 76(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
Income Tax (Earnings and Pensions) Act 2003
s. 637Q
Finance Act 2024
Sch. 9
para. 77(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
Income Tax (Earnings and Pensions) Act 2003
s. 637S
Finance Act 2024
Sch. 9
para. 77(4)(a)
Sch. 9
para. 125-132
Sch. 9
para. 124
SCHEDULES
SCHEDULE 2F1... share incentive plans
Annotations:
Amendments (Textual)
Part 8Cash dividends and dividend shares
Holding period for dividend shares
67
Paragraphs 36 and 37 (the holding period and related matters) apply in relation to dividend shares as they apply in relation to free shares, except that the holding period must be 3 years.
Word in Sch. 2 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 14, 89 (with Sch. 8 paras. 90-96)