Crossheading Repayments etc of share capital to other persons
From legislation.gov.uk
Contents
- Section 224 Repayments etc of share capital to other persons
- Section 225 Insignificant repayments ignored for purposes of section 224
- Section 226 Amount of repayments etc where there is more than one issue of shares
- Section 227 Single issue affecting more than one individual
- Section 228 Single issue treated as made partly in previous tax year
- Section 229 Maximum relief not obtained for share issue
- Section 230 Repayment of authorised minimum within 12 months
- Section 231 Restriction on withdrawal of relief under section 224