Part 23Company distributions
Chapter 2Matters which are distributions
Introduction
998Overview of Chapter
1
Sections 1000 to 1023 are about the meaning of “distribution” in the Corporation Tax Acts.
2
In particular, section 1000(1) lists the matters which are distributions.
3
Sections F11003 to 1023 contain provisions supplementing the paragraphs of that list.
4
The table in section 1001 mentions some of the main provisions which explain, supplement or limit particular paragraphs of the list in section 1000(1).
5
Sections 1024 to 1028 are about the meaning of “repayment of share capital”.