Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
131Bonus issue following repayment of share capital
Summary
Where a company repays share capital and at or after the repayment there is, for no new consideration, a bonus issue of shares, the a...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.