Chargeable payments Chargeable payments
- 1086Chargeable payments connected with exempt distributions
- 1087Chargeable payments not deductible in calculating profits
- 1088Meaning of “chargeable payment”
- 1089Meaning of “chargeable payment”: unquoted companies
- 1090Meaning of “company concerned in an exempt distribution”
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)