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CD 28: Transfers of certain excepted financial arrangements within wholly-owned groups
or “Transfers of certain financial deals between related companies are not taxed as dividends”
You could also call this:

“Free extra shares from a company that you don't pay tax on”

When a company gives you extra shares for free, it’s called a non-taxable bonus issue. You don’t have to pay any tax on these extra shares. The law says that this kind of bonus issue is not counted as a dividend. This means you won’t need to include it in your income when you do your taxes.

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Next up: CD 29B: Issues to shareholders of rights to subscribe for or sell back shares

or “Rights to buy or sell back company shares aren't counted as dividends”
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Part C Income
Income from equity

CD 29Non-taxable bonus issues

  1. A non-taxable bonus issue is not a dividend.

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