CTM40500 - Particular bodies: Registered societies: contents
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CTM40505General
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CTM40507Background and types of society
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CTM40510Claims for exemption
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CTM40513Payments not distributions
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CTM40515Carrying on trade - dividends etc ('divi')
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CTM40520Share and loan interest paid: the society
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CTM40525Returns of gross payments
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CTM40530Payment of share and loan interest and other payments: treatment of recipient
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CTM40535Accounting periods of retail co-operatives
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CTM40540Relief for losses carried forward
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CTM40545Assets transferred to another society
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CTM40550Conversion to a Companies Act company and vice versa
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CTM40555Financial compensation
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CTM40560Carrying on trade - collective assurances
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CTM40565Carrying on trade - allowable deductions
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CTM40570Share and loan interest paid by non-trading societies
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CTM40575Allotment and garden societies
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CTM40580Agricultural and fishing co-operatives treated as registered societies