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Legislation
Finance Act 1997

Crossheading Distributions etc.

  • Section 69 Special treatment for certain distributions.
  • Section 70 Distributions of exempt funds.
  • Section 71 Set-off against franked investment income.
  • Section 72 FIDs paid to unauthorised unit trusts.
  • Section 73 Tax advantages to include tax credits.
  1. Distributions etc.
  2. Special treatment for certain distributions.

Section 69 | Special treatment for certain distributions.

From legislation.gov.uk

Schedule 7 to this Act (which makes provision for the treatment of distributions arising on the purchase etc. by a company of its own shares and for cases where a distribution has a connection with a transaction in securities) shall have effect.

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