Non-qualifying distributions

A non-qualifying distribution is:

• a bonus issue of securities or redeemable shares (unless the issue gives rise to a qualifying distribution which would be included in the dividends section) or,
• the paying on of such a bonus issue from a company that received it.

DescriptionEnter a description of the distribution.Gross distributionEnter the gross distribution. In the case of an issue of a bonus security this is the amount of the principal secured plus any premium payable on redemption. For redeemable shares, the nominal value plus any premium payable on redemption minus any new consideration given for that bonus issue.

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