SCHEDULES

F1SCHEDULE 3Corporation tax: the non-corporate distribution rate: supplementary provisions

Section 28

Annotations:
Amendments (Textual)
F1

Sch. 3 repealed (with effect in accordance with Sch. 26 Pt. 3(1) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(1)

F1Part 1General provisions

F1Introduction

F11

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F1Meaning of “non-corporate distribution”

F12

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F1Calculation of company’s “underlying rate of corporation tax”

F13

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F1Matching: distributions not exceeding basic profits

F14

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F1Matching: distributions exceeding basic profits

F15

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F1Part 2Allocation of excess NCDs to other companies

F1Allocation of excess NCDs to other companies

F16

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F1Allocation of excess NCDs to other group companies

F17

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F1Allocation of excess NCDs: period or periods to which amount to be allocated

F18

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F1Allocation of excess NCDs: degrouping

F19

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F1Allocation of excess NCDs: procedure

F110

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F1Allocation of excess NCDs: amounts proving to be excessive

F111

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F1Allocation of excess NCDs to companies not resident in the United Kingdom

F112

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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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