Schedule 3 Company distributions
- Meaning of “distribution” in the Corporation Tax Acts
- Meaning of “distribution” in Income Tax Acts
- Distributions subject to the charge to corporation tax on income
- Distributions giving rise to deemed disposals
- Commencement
- Treatment of distributions of UK resident companies made before 1 July 2009
- Election to opt out of effect of Schedule in relation to a distribution made before 22 June 2010