Section 1029 | Overview of Chapter

(1)In this Chapter the following sections provide that a particular matter is not a distribution—

(a)section 1030 (distributions in respect of share capital on a winding up),

(aa)section 1030A (distributions in respect of share capital prior to dissolution of company),^F1

(b)section 1031 (distribution as part of a cross-border merger),

(c)section 1032 (interest etc paid in respect of certain securities),

(ca)Repealed^F2

(d)section 1033 (purchase by unquoted trading company of own shares),

(e)section 1049 (stock dividends),

(f)section 1054 (building society payments),

(g)section 1055 ( registered societies : interest and share dividends),^F3

(h)section 1056 (dividend or bonus relating to transactions with registered society ), and^F4

(i)section 1057 (UK agricultural or fishing co-operatives: interest and share dividends).

(2)The following make similar provision outside this Chapter—

(a)section 1075 (exempt distributions), and

(b)paragraph 6 of Schedule 12 to FA 1988 (transfer of building society's business to a company: qualifying benefits).