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Contents

Official guidance
Company Taxation Manual

CTM20050 · ACT: General

  • CTM20055 · Distributions
  • CTM20060 · Franked payments
  • CTM20065 · Rate of ACT
  • CTM20070 · Qualifying and non-qualifying distributions
  • CTM20075 · Bonus issue of securities or redeemable shares
  • CTM20080 · Bonus issue of shares - repayment of share capital
  • CTM20085 · Repayment of shares and securities
  • CTM20090 · Ultra vires dividends
  • CTM20095 · Notes on company law aspects of dividends
  1. Advance Corporation Tax (ACT): contents
  2. ACT: General: Contents

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

  1. CTM20055ACT: General: Distributions
  2. CTM20060ACT: General: Franked payments
  3. CTM20065ACT: General: Rate of ACT
  4. CTM20070ACT: General: Qualifying and non-qualifying distributions
  5. CTM20075ACT: General: Bonus issue of securities or redeemable shares
  6. CTM20080ACT: General: Bonus issue of shares - repayment of share capital
  7. CTM20085ACT: General: Repayment of shares and securities
  8. CTM20090ACT: General: Ultra vires dividends
  9. CTM20095ACT: General: Notes on company law aspects of dividends
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