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Legislation
Finance Act 2009

Crossheading Foreign profits etc

  • Section 34 Corporation tax treatment of company distributions received
  • Section 35 Tax treatment of financing costs and income
  • Section 36 Controlled foreign companies
  • Section 37 International movement of capital
  • Section 38 Corporation tax: foreign currency accounting
  • Section 39 Certain distributions of offshore funds taxed as interest
  • Section 40 Income tax credits for foreign distributions
  1. Foreign profits etc
  2. Corporation tax treatment of company distributions received

Section 34 | Corporation tax treatment of company distributions received

From legislation.gov.uk

Schedule 14 contains provision about the treatment for the purposes of corporation tax of dividends and other distributions.

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