Part 1 General provisions
United Kingdom
- 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
Notes on Schedule A2
Textual amendments
- F1
Sch. A2 repealed (with effect in accordance with s. 26(8)-(11) of the repealing Act) by Finance Act 2006 (c. 25), s. 26(2), Sch. 26 Pt. 3(1), Note
- F2
Sch. A2 inserted (with effect in accordance with s. 28(4)(5) of the amending Act) by Finance Act 2004 (c. 12), s. 28(2)(6), Sch. 3