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(a)     require a company to deduct sums representing income tax at the basic rate before payment of distributions,

(b)     specify classes of shareholder to whom distributions may be made without deduction of such sums,

(c)     make provision about the calculation of the sums to be deducted by a company,

(d)     require a company to account for income tax equal to the sums deducted,

(e)     apply an enactment (with or without modification) in respect of cases where a sum representing income tax is deducted or treated as deducted from income,

(f)     specify the time at which a distribution is to be treated as made