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Part I DETERMINATION OF RELEVANT INCOME AND DISTRIBUTIONS

United Kingdom

  1. Relevant income
  2. Maximum amount of relevant income
  3. Distributions
  4. Distributable income and estate or trading income
  5. Meaning of “trading company” and “member of a trading group”
  6. Requirements of a company’s business
  7. Cessations and liquidations
  8. Legal restrictions on distributions
  9. Stock dividends

Notes on Schedule 19

Textual amendments

F1

Sch. 19 repealed by Finance Act 1989 (c. 26), ss. 103, 187, Sch. 17 Pt. V, Notes 1, 3