abnormal dividendhas the meaning given by regulation 6A;”
franked investment incomemeans income of a company resident in the United Kingdom which consists of a distribution in respect of which the company is entitled to a tax credit (and which accordingly represents income equal to the aggregate of the amount or value of the distribution and the amount of that credit), except that it does not include income to which regulations 7, 8(4), 9 or 10A refer, nor income falling within regulation 10 where paragraph (4) of that regulation does not apply;”
the Boardmeans the Commissioners of Inland Revenue”;
the CTAmeans the Corporation Tax Act 2010”