CTM14200 - Non-corporate distribution rate: groups: contents

CTM14205Treatment of excess NCD
CTM14210Definition of a group: general
CTM14215Definition of a group: share dealers
CTM14220Allocation: distributing company first
CTM14225Allocation: mandatory
CTM14230Allocation: by whom and when
CTM14235Allocation: amendments and time limits
CTM14240Allocation: of excess NCD to companies not resident in the UK
CTM14245Allocation: main rules for allocation of excess NCD
CTM14250Allocation: more than one distributing company
CTM14255Allocation: calculation of the maximum to be allocated
CTM14260Allocation: corresponding accounting period
CTM14265Holding company with no accounting period
CTM14270Accounting periods of a company leaving a group
CTM14275Accounting periods of a company leaving a group: specific circumstances
CTM14280Treatment of remaining excess NCD after allocation to other companies
CTM14285Re-allocation where original allocations become excessive
CTM14300Degrouping: provisions
CTM14305Degrouping: conditions for application of the provisions
CTM14310Degrouping: reallocation of excess NCD


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