Skip to content
Solved
SearchBrowse
Sign in

Contents

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. Exempt classes
  2. Distributions in respect of non-redeemable ordinary shares

Section 931F | Distributions in respect of non-redeemable ordinary shares

From legislation.gov.uk

A dividend or other distribution falls into an exempt class if it is made in respect of a share that—

(a)is an ordinary share, and

(b)is not redeemable.

PreviousNext
PrivacyTerms