105 Meaning of “BLAGAB non-taxable distributions” and “shareholders' share”
Finance Act 2012 (2012 c 14) | Legislation

105  Meaning of “BLAGAB non-taxable distributions” and “shareholders' share”

(1)     This section explains for the purposes of section 104 what is meant by—

“BLAGAB non-taxable distributions”, and

“the shareholders' share” of BLAGAB non-taxable distributions.

(2)     Non-taxable distributions are “BLAGAB” non-taxable distributions if they are referable, in accordance

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