CTM20050 | ACT: General: Contents
From HM Revenue & Customs · Company Taxation Manual
This chapter applies only in relation to accounting periods ending on or before 5 April 1999.
Contents9 entries
- CTM20055ACT: General: Distributions
- CTM20060ACT: General: Franked payments
- CTM20065ACT: General: Rate of ACT
- CTM20070ACT: General: Qualifying and non-qualifying distributions
- CTM20075ACT: General: Bonus issue of securities or redeemable shares
- CTM20080ACT: General: Bonus issue of shares - repayment of share capital
- CTM20085ACT: General: Repayment of shares and securities
- CTM20090ACT: General: Ultra vires dividends
- CTM20095ACT: General: Notes on company law aspects of dividends