Note covering the key issues relating to distributions from companies to their members under the Companies Act 2006.

For information specific to dividends, see Practice note, Dividends.

Practical Law Corporate and Kathryn Cearns, an independent consultant specialising in financial reporting, audit and governance


The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your Practical Law Account Executive.

Free trial

A free trial will give you:

Unlimited access to our online legal know-how services during the trial period
Full training and support
Four issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area

Log in using Practical Law username

Only use this login if you have not set up OnePass for Practical Law

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247243775691", "objName" : "Distributions", "userID" : "2", "objUrl" : "http://us.practicallaw.com/cs/Satellite/us/resource/0-381-1737?source=relatedcontent", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "27e41d5c0:157f936e641:-b13", "analyticsSessionCookie" : "27e41d5c0:157f936e641:-b12", "statisticSensorPath" : "http://analytics.practicallaw.com/sensor/statistic" }