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  1. Home
  2. Business and industry
HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
4 April 2025 - See all updates
  1. Back to contents
  2. CTM40000

CTM40500 - Particular bodies: Registered societies: contents

  1. CTM40505
    General
  2. CTM40507
    Background and types of society
  3. CTM40510
    Claims for exemption
  4. CTM40513
    Payments not distributions
  5. CTM40515
    Carrying on trade - dividends etc ('divi')
  6. CTM40520
    Share and loan interest paid: the society
  7. CTM40525
    Returns of gross payments
  8. CTM40530
    Payment of share and loan interest and other payments: treatment of recipient
  9. CTM40535
    Accounting periods of retail co-operatives
  10. CTM40540
    Relief for losses carried forward
  11. CTM40545
    Assets transferred to another society
  12. CTM40550
    Conversion to a Companies Act company and vice versa
  13. CTM40555
    Financial compensation
  14. CTM40560
    Carrying on trade - collective assurances
  15. CTM40565
    Carrying on trade - allowable deductions
  16. CTM40570
    Share and loan interest paid by non-trading societies
  17. CTM40575
    Allotment and garden societies
  18. CTM40580
    Agricultural and fishing co-operatives treated as registered societies
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