Chapter 4 Special rules for distributions made by certain companies
- Close companies
- Companies carrying on a mutual business
- Companies not carrying on a business
- Members of a 90% group
Notes on Part 23
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)