CTM60500 - Close companies: extended meaning of distribution: contents

1. CTM60510

   Introduction
2. CTM60520

   Profits chargeable to CT
3. CTM60530

   Notifying office dealing with participators affairs
4. CTM60550

   Valuation of benefits
5. CTM60600

   Benefits to directors and employees
6. CTM60610

   Groups
7. CTM60620

   Companies acting in concert
8. CTM60660

   Payments to participators
9. CTM60670

   Payments to participators - excessive amounts
10. CTM60680

    IT and ACT
11. CTM60690

    Benefits for exempt or lower tax rate participators