Chapter 2 Matters which are distributions

1. Introduction
2. Meaning of “distribution”
3. Distributions, other than dividends, in respect of shares
4. Redeemable share capital
5. Securities issued otherwise than for new consideration
6. Distributions in respect of non-commercial securities
7. Exceptions to section 1008
8. Distributions in respect of special securities
9. Transfers of assets or liabilities treated as distributions
10. Bonus issue following repayment of share capital
11. Interpretation of references to repayment of share capital