CTM15100 - Distributions: general: contents
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CTM15120Introduction
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CTM15130Explanation of terms
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CTM15140New consideration
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CTM15150Tax consequences
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CTM15200Dividends and tax law
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CTM15205Dividends, distributions and company law
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CTM15210Preference share lending
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CTM15250Transfer of assets and liabilities by/to members
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CTM15260Issue of shares at par
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CTM15270Dividend waivers and application of the settlements legislation
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CTM15280Transfers not at market value - other tax implications
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CTM15290Transfers not at market value - to member who is an employee/director
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CTM15295Inadvertent distribution
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CTM15300Disapplication of the distribution provisions
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CTM15310Transfers between companies within the charge to CT
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CTM15330Valuations
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CTM15340LEAs, LECs & TECs
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CTM15350Out of assets in respect of shares
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CTM15400Repayment of share capital - bonus issues
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CTM15410Repayment of share capital - bonus issues - exceptions
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CTM15420Repayment of share capital - bonus issues - after repayment
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CTM15430Repayment of preference shares
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CTM15440Repayment of share capital: share capital/share premium reduction
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CTM15450Bonus issues of securities or redeemable shares
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CTM15500Interest or other value in respect of securities - introduction
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CTM15501Interest or other value in respect of securities - principal secured
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CTM15502Interest or other value in respect of securities - reasonable commercial return
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CTM15503Interest or other value in respect of securities - which reflects return on issuer's own shares or those of associated companies
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CTM15504Interest or other value in respect of securities - hedging arrangements
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CTM15505Interest or other value in respect of securities - reasonable commercial return - examples
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CTM15515Securities within CTA10/ S1000 (1) E and F
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CTM15520Securities within CTA10/ S1000 (1) F
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CTM15525Ratchet loans
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CTM15530Exclusion of certain interest or other amounts
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CTM15540Unincorporated associations
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CTM15550Companies not carrying on a business
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CTM15560Reciprocal arrangements
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CTM15570Notification of likely higher rate liability