CTM81000 - Groups & consortia: groups - entitlement to profits or assets available for distribution: contents

  1. CTM81005
    Introduction
  2. CTM81010
    Definitions of terminology
  3. CTM81015
    Convertible shares and securities
  4. CTM81020
    Business results dependency test
  5. CTM81025
    Equity holders - special rule
  6. CTM81030
    Equity holders - banks
  7. CTM81035
    Equity holders - subsidiary profits available to
  8. CTM81040
    Equity holders - subsidiary assets available to
  9. CTM81045
    Equity holders - percentage of profits available to
  10. CTM81050
    Equity holders - notional winding-up
  11. CTM81055
    Returned amounts
  12. CTM81060
    Limited rights
  13. CTM81065
    Effect of limitation of rights
  14. CTM81070
    Varying rights for different accounting periods
  15. CTM81075
    Varying rights for different accounting periods - effect
  16. CTM81080
    Varying and limited rights - effect
  17. CTM81085
    Entitlement different - effect
  18. CTM81090
    Option arrangements
  19. CTM81095
    Effective rights
  20. CTM81100
    Option rights exist
  21. CTM81105
    Option, limited & varying rights
  22. CTM81110
    Option, limited & varying rights - referable to UK trade of non-resident company
  23. CTM81115
    Option arrangements - Board's policy
  24. CTM81120
    Examples - background
  25. CTM81121
    Example 1 - basic rule
  26. CTM81122
    Example 2 - limited rights
  27. CTM81123
    Example 3 - varying rights for different accounting periods
  28. CTM81124
    Example 4 - option rights