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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Schedule 2 share incentive plan (SIP): Types of award: Dividend shares: Plan requirements – paragraphs 64 to 68

A Schedule 2 SIP which provides for dividend reinvestment must meet the plan requirements contained in paragraphs 65 to 68, inclusive – see ETASSUM24740 to ETASSUM24780 below.