Part 1 General provisionsF1
Repealed
- Introduction
- Meaning of “non-corporate distribution”
- Calculation of company’s “underlying rate of corporation tax”
- Matching: distributions not exceeding basic profits
- Matching: distributions exceeding basic profits
Annotations
Textual amendments
- F1
Sch. 3 repealed (with effect in accordance with Sch. 26 Pt. 3(1) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(1)