Part 23 Company distributions
- Amount of principal secured: non-commercial securities
- Meaning of “special securities”
- Amount of principal secured: special securities
- Bonus issue following repayment of share capital
- Share capital issued as paid up otherwise than by receipt of new consideration
- Interest etc paid in respect of certain securities
- Stock dividends
- Exempt distributions
- Eligibility for tax credits
- Recovery of overpaid tax credits etc