| CTM15120 |
Introduction |
| CTM15130 |
Explanation of terms |
| CTM15140 |
New consideration |
| CTM15150 |
Tax consequences |
| CTM15200 |
Dividends |
| CTM15210 |
Preference share lending |
| CTM15250 |
Transfer of assets and liabilities by/to members |
| CTM15260 |
Issue of shares at par |
| CTM15270 |
Dividend waivers and application of the settlements legislation |
| CTM15280 |
Transfers not at market value - other tax implications |
| CTM15290 |
Transfers not at market value - to member who is an employee/director |
| CTM15295 |
Inadvertent distribution |
| CTM15300 |
Disapplication of the distribution provisions |
| CTM15310 |
Transfers between companies within the charge to CT |
| CTM15330 |
Valuations |
| CTM15340 |
LEAs, LECs & TECs |
| CTM15350 |
Out of assets in respect of shares |
| CTM15400 |
Repayment of share capital - bonus issues |
| CTM15410 |
Repayment of share capital - bonus issues - exceptions |
| CTM15420 |
Repayment of share capital - bonus issues - after repayment |
| CTM15430 |
Repayment of preference shares |
| CTM15450 |
Bonus issues of securities or redeemable shares |
| CTM15500 |
Interest or other value in respect of securities - introduction |
| CTM15501 |
Interest or other value in respect of securities - principal secured |
| CTM15502 |
Interest or other value in respect of securities - reasonable commercial return |
| CTM15503 |
Interest or other value in respect of securities - which reflects return on issuer's own shares or those of associated companies |
| CTM15504 |
Interest or other value in respect of securities - hedging arrangements |
| CTM15505 |
Interest or other value in respect of securities - reasonable commercial return - examples |
| CTM15510 |
Securities within ICTA88/S209 (2)(da) |
| CTM15515 |
Securities within ICTA88/S209 (2)(e) |
| CTM15520 |
Securities within ICTA88/S209 (2)(e)(iii) |
| CTM15525 |
Ratchet loans |
| CTM15530 |
Exclusion of certain interest or other amounts |
| CTM15540 |
Unincorporated associations |
| CTM15550 |
Companies not carrying on a business |
| CTM15560 |
Reciprocal arrangements |
| CTM15570 |
Notification of likely higher rate liability |
