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Contents

Legislation

Corporation Tax Act 2009

Part 9A Company distributions

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Chapter 1 The charge to tax
Chapter 2 Exemption of distributions received by small companies
Chapter 3 Exemption of distributions received by companies that are not small
Chapter 4 Supplementary

Corporation Tax Act 2009
Part 9A Company distributions

Part 9A Company distributions

From legislation.gov.uk

Contents

Chapter 1 The charge to tax
Chapter 2 Exemption of distributions received by small companies
Chapter 3 Exemption of distributions received by companies that are not small
Chapter 4 Supplementary