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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Other amounts treated as distributions

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Section 396A Arrangements offering a choice of capital or income return
Section 396B Distributions in a winding up

Income Tax (Trading and Other Income) Act 2005
Chapter 3 Dividends etc. from UK resident companies and tax treated as paid in respect of certain distributions

Crossheading Other amounts treated as distributions

From legislation.gov.uk

Contents

Section 396A Arrangements offering a choice of capital or income return
Section 396B Distributions in a winding up

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