CTM15100 - Distributions: general: contents

CTM15120Introduction
CTM15130Explanation of terms
CTM15140New consideration
CTM15150Tax consequences
CTM15200Dividends
CTM15210Preference share lending
CTM15250Transfer of assets and liabilities by/to members
CTM15260Issue of shares at par
CTM15270Dividend waivers and application of the settlements legislation
CTM15280Transfers not at market value: other tax implications
CTM15290Transfers not at market value: to member who is an employee/director
CTM15295Inadvertent distribution
CTM15300Disapplication of the distribution provisions
CTM15310Transfers between companies within the charge to CT
CTM15330Valuations
CTM15340LEAs, LECs, & TECs
CTM15350Out of assets in respect of shares
CTM15400Repayment of share capital: bonus issues
CTM15410Repayment of share capital: bonus issues: exceptions
CTM15420Repayment of share capital: bonus issues: after repayment
CTM15430Repayment of preference shares
CTM15450Bonus issues of securities or redeemable shares
CTM15500Interest or other value in respect of securities: introduction
CTM15501Interest or other value in respect of securities: principal secured
CTM15502Interest or other value in respect of securities: reasonable commercial return
CTM15503Interest or other value in respect of securities: which reflects return on issuer's own shares or those of associated companies
CTM15504Interest or other value in respect of securities: hedging arrangements
CTM15505Interest or other value in respect of securities: reasonable commercial return: examples
CTM15510Securities within ICTA88/S209 (2)(da)
CTM15515Securities within ICTA88/S209 (2)(e)
CTM15520Securities within ICTA88/S209 (2)(e)(iii)
CTM15525Ratchet loans
CTM15530Exclusion of certain interest or other amounts
CTM15540Unincorporated associations
CTM15550Companies not carrying on a business
CTM15560Reciprocal arrangements
CTM15570Notification of likely higher rate liability


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