488 Application of section 479 to trustees of [Schedule 2] share incentive plans

Chapter 5
Share Incentive Plans

488  Application of section 479 to trustees of [Schedule 2] share incentive plans

(1)     This section applies if—

(a)     income arises to the trustees of [a Schedule 2] share incentive plan, and

(b)     the income consists of dividends or other distributions in respect of shares held by the trustees in relation to which

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