(1) Where the contract of employment of an employee is taken for the purposes of this Part to be terminated by his employer by reason of the employer's death, this Part has effect in accordance with the following provisions of this section.
(2) Section 138 applies as if—
(a) in subsection (1)(a), for the words “in pursuance” onwards there were substituted “by a personal representative of the deceased employer”,
(b) in subsection (1)(b), for the words “either immediately” onwards there were substituted “not later than eight weeks after the death of the deceased employer”, and
(c) in subsections (2)(b) and (6)(a),
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Dividends involve a distribution of cash or a distribution of non-cash assets (known as a distribution in kind or a distribution in specie).A scrip dividend (in a tax context, sometimes referred to as a stock dividend) allows a shareholder to receive new shares in a company as an alternative to a
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