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Contents

Official guidance

Company Taxation Manual

CTM20050 · ACT: General

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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

Company Taxation Manual
ACT: General: Contents

CTM20095 | ACT: General: Notes on company law aspects of dividends

From HM Revenue & Customs · Company Taxation Manual

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