SCHEDULES
F1SCHEDULE 3Corporation tax: the non-corporate distribution rate: supplementary provisions
Annotations:
Amendments (Textual)
F1Part 3Other supplementary provisions
F1Carry forward of excess NCDs
F113
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F1Definition of a group
F114
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F1Accounting period treated as ending if company ceases to be a member of a group
F115
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F1Treatment of distributions made otherwise than in an accounting period
F116
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F1Holding companies treated as carrying on a business
F117
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F1Interpretation
F118
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Sch. 3 repealed (with effect in accordance with Sch. 26 Pt. 3(1) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(1)