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HMRC internal manual

Company Taxation Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 19 February 2018, see all updates

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1. Contents
2. CTM20000
3. CTM20050

ACT: General: Contents

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

1. CTM20055

   Distributions
2. CTM20060

   Franked payments
3. CTM20065

   Rate of ACT
4. CTM20070

   Qualifying and non-qualifying distributions
5. CTM20075

   Bonus issue of securities or redeemable shares
6. CTM20080

   Bonus issue of shares - repayment of share capital
7. CTM20085

   Repayment of shares and securities
8. CTM20090

   Ultra vires dividends
9. CTM20095

   Notes on company law aspects of dividends

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