Chapter IV TAX CREDITS

United Kingdom

1. 231Tax credits for certain recipients of qualifying distributions.
2. 231ARestrictions on the use of tax credits by pension funds.
3. 231AANo tax credit for borrower under stock lending arrangement or interim holder under repurchase agreement.
4. 231ABNo tax credit for original owner under repurchase agreement in respect of certain manufactured dividends.
5. 231BConsequences of certain arrangements to pass on the value of a tax credit.
6. 232Tax credits for non-U.K. residents.
7. 233Taxation of certain recipients of distributions and in respect of non-qualifying distributions.
8. 234Information relating to distributions.
9. 234AInformation relating to distributions: further provisions.
10. 235Distributions of exempt funds etc.
11. 236Provisions supplementary to section 235.
12. 237Disallowance of reliefs in respect of bonus issues.