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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

Chapter 3 Dividends etc. from UK resident companies and tax treated as paid in respect of certain distributions
Crossheading Other amounts treated as 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