PART VI COMPANY DISTRIBUTIONS, TAX CREDITS ETC
CHAPTER IV TAX CREDITS
231 Tax credits for certain recipients of qualifying distributions.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2231A Restrictions on the use of tax credits by pension funds.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4231AA No tax credit for borrower under stock lending arrangement or interim holder under repurchase agreement.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6231AB No tax credit for original owner under repurchase agreement in respect of certain manufactured dividends.
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8231B Consequences of certain arrangements to pass on the value of a tax credit.
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
232 Tax credits for non-U.K. residents.
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
233 Taxation of certain recipients of distributions and in respect of non-qualifying distributions.
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
234 Information relating to distributions.
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13234A Information relating to distributions: further provisions.
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F15235 Distributions of exempt funds etc.
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F16236 Provisions supplementary to section 235.
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F17237 Disallowance of reliefs in respect of bonus issues.
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