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Legislation

Corporation Tax Act 2009

Chapter 2 Exemption of distributions received by small companies

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Section 931B Exemption from charge to tax
Section 931C Meaning of “qualifying territory”
Section 931CA Further exemption where distribution received from CFC

Part 9A Company distributions
Chapter 2 Exemption of distributions received by small companies

Chapter 2 Exemption of distributions received by small companies

From legislation.gov.uk

Contents

Section 931B Exemption from charge to tax
Section 931C Meaning of “qualifying territory”
Section 931CA Further exemption where distribution received from CFC