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Division D5.1 Company distributions

Corporate tax

Division D5.1 Company distributions

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D5.102 Distributions鈥攚hat is meant by a distribution

D5.103 Distributions鈥攄efinitions and terms

D5.110 Dividends (paragraph A)

D5.115 Other distributions out of assets of the company in respect of shares (paragraph B)

D5.116 Bonus issues of redeemable shares or securities (paragraph C and D)

D5.120 Interest treated as a distribution鈥攏on-commercial securities (paragraph E)

D5.127 Interest treated as a distribution鈥攕pecial securities (paragraph F)

D5.128 Transfers of assets and liabilities (paragraph G)

D5.129 Bonus issues following a repayment of share capital (paragraph H)

D5.150 Companies receiving distributions鈥攐verview

D5.151 Small companies distribution exemption

D5.152 Non-small companies and distribution receipts

D5.153 Non-small company distribution exemption鈥攃ontrolled companies

D5.154 Non-small company distribution exemption鈥攏on-redeemable ordinary shares

D5.155 Non-small company distribution exemption鈥攑ortfolio holdings

D5.156 Non-small company distribution exemption鈥攖ransactions not designed to reduce tax

D5.157 Non-small company dividend exemption鈥攕hares accounted for as liabilities

D5.160 Outline of calculation and utilisation of surplus ACT

D5.161 Calculation and utilisation of shadow ACT

D5.162 Utilisation of surplus ACT

D5.163 Groups and surplus ACT

D5.170 Returns required in respect of distributions

D5.171 Making a valid payment of dividends

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