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The Community Interest Company Regulations 2005
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- UK Statutory Instruments
- 2005 No. 1788
- PART 6
- Regulation 19
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Maximum aggregate dividend
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19. The maximum aggregate dividend for a financial year of a relevant company is declared when the total amount of all dividends declared on its shares for that year, less the amount of any exempt dividends, equals (when expressed as a percentage of the relevant company’s distributable profits) the aggregate dividend cap which had effect in relation to that company on the first day of the financial year in respect of which the dividends are declared.
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