CTM81000 - Groups & consortia: groups - entitlement to profits or assets available for distribution: contents

1. CTM81005

   Introduction
2. CTM81010

   Definitions of terminology
3. CTM81015

   Convertible shares and securities
4. CTM81020

   Business results dependency test
5. CTM81025

   Equity holders - special rule
6. CTM81030

   Equity holders - banks
7. CTM81035

   Equity holders - subsidiary profits available to
8. CTM81040

   Equity holders - subsidiary assets available to
9. CTM81045

   Equity holders - percentage of profits available to
10. CTM81050

    Equity holders - notional winding-up
11. CTM81055

    Returned amounts
12. CTM81060

    Limited rights
13. CTM81065

    Effect of limitation of rights
14. CTM81070

    Varying rights for different accounting periods
15. CTM81075

    Varying rights for different accounting periods - effect
16. CTM81080

    Varying and limited rights - effect
17. CTM81085

    Entitlement different - effect
18. CTM81090

    Option arrangements
19. CTM81095

    Effective rights
20. CTM81100

    Option rights exist
21. CTM81105

    Option, limited & varying rights
22. CTM81110

    Option, limited & varying rights - referable to UK trade of non-resident company
23. CTM81115

    Option arrangements - Board's policy
24. CTM81120

    Examples - background
25. CTM81121

    Example 1 - basic rule
26. CTM81122

    Example 2 - limited rights
27. CTM81123

    Example 3 - varying rights for different accounting periods
28. CTM81124

    Example 4 - option rights