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8.304: Equity entitlement

Feeney: The Taxation of Companies 2019

Michael Feeney
Bloomsbury Professional
23rd edition
Publication Date:
Law Stated At:
1 January 2019
Chapter 8: Group Relief 8.3: Group Relief 8.304.1: Introduction 8.304.2: Normal commercial loan 8.304.3: Profit distribution test 8.304.4: Asset distribution test 8.304.5: Limited rights to profits or assets 8.304.6: Differing share of profits or assets 8.304.7: Beneficial percentage 8.304.8: The relevant accounting period 8.304.9: Security ...

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