Page 13 - Chapters 17 & 18 - Dividends & Dividend Tax

What Is Contributed Tax Capital

Shares issued by any other Co:

Stated capital OR Share capital and Share Premium
immediately before 1 Jan 2011.

Consideration received by the Co for the issue of shares of that

class on/after 1 Jan 2011

Contributed tax capital transferred to any person holding a share

in that specific class of shares on/after 1 Jan 2011 AND has by

the date of transfer been determined by the directors to be an
amount so transferred (or by a person or body with comparable

authority)

Part of Stated capital/SC and SP that would have

constituted a dividend, had it been distributed immediately
before 1 Jan 2011. [Amount will be given]