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Legislation

Corporation Tax Act 2010

Crossheading Distributions to certain shareholders

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Section 551 Tax consequences of distribution to holder of excessive rights
Section 552 “The section 552 amount”
Section 553 Meaning of “holder of excessive rights” and “excluded holder”
Section 554 Regulations: distributions to holders of excessive rights
Section 554A Meaning of “distribution”

Chapter 6 Distributions
Crossheading Distributions to certain shareholders

Crossheading Distributions to certain shareholders

From legislation.gov.uk

Contents

Section 551 Tax consequences of distribution to holder of excessive rights
Section 552 “The section 552 amount”
Section 553 Meaning of “holder of excessive rights” and “excluded holder”
Section 554 Regulations: distributions to holders of excessive rights
Section 554A Meaning of “distribution”