Purchase by company of own shares
51 per cent subsidiary, meaning
Advance clearance of payments
Advance corporation tax, allotment of preference shares
Capital distributions
Capital payment/company distribution
Chargeable gains
Chargeable gains, acquisition not treated as acquisition of asset
Clearance procedures
Conditions for payments not to be treated as distributions
Disposal of shares
Distribution, inclusion in chargeable gains computation
Distributions
Aggregation with associates
Clearance applications
Connected persons
Corporate shareholder, capital gains tax
Excess paid over the amount of capital
Exempt distributions
Generally
Information, powers to obtain
Inheritance tax payment
Motive behind transactions
Payments excluded
Reduction of vendor's interest
Reporting requirements
Residence of vendor
Substantial reduction
Trading benefit
Treatment
Vendor ceasing to be connected
Vendor's length of ownership
Failure to redeem or purchase, effect of
General provisions
Group, meaning
Interpretation
List of key points
Period of ownership
Determination
Requirements
Quoted companies
Residence requirements
Seller's interest as shareholder, reduction of
Entitlement to profits, effect of
Generally
Groups
Relaxation of requirements
Treasury shares