CTM15100 - Distributions: general: contents

1. CTM15120

   Introduction
2. CTM15130

   Explanation of terms
3. CTM15140

   New consideration
4. CTM15150

   Tax consequences
5. CTM15200

   Dividends and tax law
6. CTM15205

   Dividends, distributions and company law
7. CTM15210

   Preference share lending
8. CTM15250

   Transfer of assets and liabilities by/to members
9. CTM15260

   Issue of shares at par
10. CTM15270

    Dividend waivers and application of the settlements legislation
11. CTM15280

    Transfers not at market value - other tax implications
12. CTM15290

    Transfers not at market value - to member who is an employee/director
13. CTM15295

    Inadvertent distribution
14. CTM15300

    Disapplication of the distribution provisions
15. CTM15310

    Transfers between companies within the charge to CT
16. CTM15330

    Valuations
17. CTM15340

    LEAs, LECs & TECs
18. CTM15350

    Out of assets in respect of shares
19. CTM15400

    Repayment of share capital - bonus issues
20. CTM15410

    Repayment of share capital - bonus issues - exceptions
21. CTM15420

    Repayment of share capital - bonus issues - after repayment
22. CTM15430

    Repayment of preference shares
23. CTM15440

    Repayment of share capital: share capital/share premium reduction
24. CTM15450

    Bonus issues of securities or redeemable shares
25. CTM15500

    Interest or other value in respect of securities - introduction
26. CTM15501

    Interest or other value in respect of securities - principal secured
27. CTM15502

    Interest or other value in respect of securities - reasonable commercial return
28. CTM15503

    Interest or other value in respect of securities - which reflects return on issuer's own shares or those of associated companies
29. CTM15504

    Interest or other value in respect of securities - hedging arrangements
30. CTM15505

    Interest or other value in respect of securities - reasonable commercial return - examples
31. CTM15515

    Securities within CTA10/ S1000 (1) E and F
32. CTM15520

    Securities within CTA10/ S1000 (1) F
33. CTM15525

    Ratchet loans
34. CTM15530

    Exclusion of certain interest or other amounts
35. CTM15540

    Unincorporated associations
36. CTM15550

    Companies not carrying on a business
37. CTM15560

    Reciprocal arrangements
38. CTM15570

    Notification of likely higher rate liability