SCHEDULES
F1SCHEDULE 3Corporation tax: the non-corporate distribution rate: supplementary provisions
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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Sch. 3 repealed (with effect in accordance with Sch. 26 Pt. 3(1) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(1)