Agricultural co-operatives
Interest and share dividends not treated as distributions
HMRC Guidance –
CTM40580
Loan relationships
Generally
Legislation/Regulatory –
CTA2009 s. 499
Returns, failure to make
Legislation/Regulatory –
CTA2009 s. 500
Union or amalgamation or transfer of engagements, disposal of assets
Legislation/Regulatory –
TCGA92 s. 217D