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Legislation
Corporation Tax Act 2009

Crossheading Exempt classes

  • Section 931E Distributions from controlled companies
  • Section 931F Distributions in respect of non-redeemable ordinary shares
  • Section 931G Distributions in respect of portfolio holdings
  • Section 931H Distributions derived from transactions not designed to reduce tax
  • Section 931I Dividends in respect of shares accounted for as liabilities
  1. Chapter 3 Exemption of distributions received by companies that are not small
  2. Crossheading Exempt classes

Crossheading Exempt classes

From legislation.gov.uk

Contents

  1. Section 931E Distributions from controlled companies
  2. Section 931F Distributions in respect of non-redeemable ordinary shares
  3. Section 931G Distributions in respect of portfolio holdings
  4. Section 931H Distributions derived from transactions not designed to reduce tax
  5. Section 931I Dividends in respect of shares accounted for as liabilities
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