Distributions, tax credits etc: avoidance Distributions, tax credits etc: avoidance 24Taxation of dealers in respect of distributions etc. 25Repeal of s.95(5) of the Taxes Act 1988: consequential amendments. 26Purchase and sale of securities. 27Payments to companies under section 687 of the Taxes Act 1988. 28Arrangements to pass on value of tax credit. 29Unauthorised unit trusts. Distributions, tax credits etc: avoidance