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Contents

Legislation

Finance (No. 3) Act 2010

Crossheading Income tax and corporation tax

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Section 1 Shared lives care
Section 2 Payments to special guardians and those in receipt of residence orders
Section 3 Qualifying care relief: capital allowances
Section 4 Seafarers' earnings
Section 5 Venture capital schemes
Section 6 Enterprise management incentives
Section 7 Settlor to return excess repayment to trustees etc
Section 8 Collection of income tax where sum deducted by payer
Section 9 Company distributions
Section 10 REITs: stock dividends
Section 11 Financing costs and income of group companies
Section 12 Consortium claims for group relief
Section 13 R&D relief for SMEs: removal of intellectual property condition
Section 14 Film tax credit: unused losses
Section 15 Insurance business transfer schemes: non-profit fund transferred assets

Income tax and corporation tax
Company distributions

Section 9 | Company distributions

From legislation.gov.uk

Schedule 3 contains provision about company distributions.