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Contents

Legislation

Corporation Tax Act 2010

Part 23 Company distributions

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Chapter 1 Introduction
Chapter 2 Matters which are distributions
Chapter 3 Matters which are not distributions
Chapter 4 Special rules for distributions made by certain companies
Chapter 5 Demergers
Chapter 6 Information and returns: further provisions
Chapter 7 Tax credits
Chapter 8 Interpretation of Part

Corporation Tax Act 2010
Part 23 Company distributions

Part 23 Company distributions

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Matters which are distributions
Chapter 3 Matters which are not distributions
Chapter 4 Special rules for distributions made by certain companies
Chapter 5 Demergers
Chapter 6 Information and returns: further provisions
Chapter 7 Tax credits
Chapter 8 Interpretation of Part