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Contents

Legislation
Corporation Tax Act 2010

Crossheading Equity holders

  • Section 158 Meaning of “equity holder”
  • Section 159 Use of relevant company's assets
  • Section 160 Meaning of “ordinary shares”
  • Section 161 Meaning of “restricted right to dividends”
  • Section 162 Meaning of “normal commercial loan”
  • Section 163 Normal commercial loans: company's results or value of assets
  • Section 164 Sections 160 and 162: supplementary
  • Section 164A Loan forming part of tier two capital
  1. Corporation Tax Act 2010
  2. /
  3. /Chapter 6 Equity holders and profits or assets available for distribution

Crossheading Equity holders

From legislation.gov.uk

Contents

  1. Section 158 Meaning of “equity holder”
  2. Section 159 Use of relevant company's assets
  3. Section 160 Meaning of “ordinary shares”
  4. Section 161 Meaning of “restricted right to dividends”
  5. Section 162 Meaning of “normal commercial loan”
  6. Section 163 Normal commercial loans: company's results or value of assets
  7. Section 164 Sections 160 and 162: supplementary
  8. Section 164A Loan forming part of tier two capital
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