Part 23 U.K.Company distributions

Modifications etc. (not altering text)

C1 Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)

Chapter 2 U.K.Matters which are distributions

Distributions, other than dividends, in respect of shares U.K.

F1 1002Exceptions for certain transfers of assets or liabilities between a company and its members U.K.

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Textual Amendments

F1 S. 1002 repealed (with effect in accordance with s. 33(6) of the amending Act) by Finance Act 2012 (c. 14), s. 33(2)