CTM20050 - ACT: General: Contents

This chapter applies only in relation to accounting periods ending on or before 5 April 1999.

CTM20055 Distributions
CTM20060 Franked payments
CTM20065 Rate of ACT
CTM20070 Qualifying and non-qualifying distributions
CTM20075 Bonus issue of securities or redeemable shares
CTM20080 Bonus issue of shares - repayment of share capital
CTM20085 Repayment of shares and securities
CTM20090 Ultra vires dividends
CTM20095 Notes on company law aspects of dividends