Taxation of distributions etc. Taxation of distributions etc. 77Application of lower rate. 78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79Provisions supplemental to sections 77 and 78. 80Transitional relief for charities etc. 81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxation of distributions etc.