Schedule 7 Special treatment for certain distributionsC1

1. Distributions to which Schedule applies
2. Distributions treated as FIDs
3. Distributions treated as section 686 income of trustees
4. Stock options
5. Dividends on fixed rate preference shares
6. Pre-sale distributions
7. Manufactured payments
8. Amendment of section 95 of the Taxes Act 1988
9. Information to be provided about deemed FID
10. Group income
11. Distribution accounts
12. Amendments consequential on paragraph 3 above