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