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Part 23 Company distributionsC1

United Kingdom

  1. 1Introduction
  2. 2Matters which are distributions
  3. 3Matters which are not distributions
  4. 4Special rules for distributions made by certain companies
  5. 5Demergers
  6. 6Information and returns: further provisions
  7. 7Tax credits
  8. 8Interpretation of Part

Annotations

Modifications

C1

Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)