Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
International Manual

INTM653000 · Distribution exemption: Exemption for all other companies

  • INTM653010 · Outline
  • INTM653020 · Exempt classes
  • INTM653030 · Controlled companies
  • INTM653040 · Non-redeemable ordinary shares
  • INTM653050 · Meaning of "ordinary shares"
  • INTM653060 · Those that do not issue shares
  • INTM653070 · Meaning of "redeemable"
  • INTM653080 · Portfolio holdings
  • INTM653090 · Transactions not designed to reduce tax
  • INTM653100 · Relevant profits
  • INTM653110 · Series of transactions
  • INTM653120 · Shares accounted for as liabilities
  1. Distribution exemption: Exemption for all other companies: Contents
  2. Distribution exemption: Exemption for all other companies: non-redeemable ordinary shares

INTM653040 | Distribution exemption: Exemption for all other companies: non-redeemable ordinary shares

From HM Revenue & Customs · International Manual

CTA09/S931F: distributions in respect of non-redeemable ordinary shares

The exempt class in CTA09/S931F is available for distributions paid in respect of non-redeemable ordinary shares.

PreviousNext
PrivacyTerms