This is the original version (as it was originally enacted).
5Where in an accounting period the total amount of the distributions made (or treated as made) by a company exceeds its basic profits, the amount of the company’s basic profits for that period matched with non-corporate distributions is—
where—
NCD is the total amount of the non-corporate distributions made (or treated as made) by the company in that period;
D is the total amount of all the distributions made (or treated as made) by the company in that period; and
BP is the amount of the company’s basic profits for that period.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
