°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

Company Taxation Manual

CTM20075 - ACT: General: Bonus issue of securities or redeemable shares

A bonus issue of securities or redeemable shares, which is a distribution by virtue only of ICTA88/S209 (2)(c) (CTM15450), is a non-qualifying distribution.