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Legislation
Corporation Tax Act 2010

Chapter 2 Matters which are distributions

  • Crossheading Introduction
  • Crossheading Meaning of “distribution”
  • Crossheading Distributions, other than dividends, in respect of shares
  • Crossheading Redeemable share capital
  • Crossheading Securities issued otherwise than for new consideration
  • Crossheading Distributions in respect of non-commercial securities
  • Crossheading Exceptions to section 1008
  • Crossheading Distributions in respect of special securities
  • Crossheading Transfers of assets or liabilities treated as distributions
  • Crossheading Bonus issue following repayment of share capital
  • Crossheading Interpretation of references to repayment of share capital
  1. Corporation Tax Act 2010
  2. /
  3. /Part 23 Company distributions

Chapter 2 Matters which are distributions

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading Meaning of “distribution”
  3. Crossheading Distributions, other than dividends, in respect of shares
  4. Crossheading Redeemable share capital
  5. Crossheading Securities issued otherwise than for new consideration
  6. Crossheading Distributions in respect of non-commercial securities
  7. Crossheading Exceptions to section 1008
  8. Crossheading Distributions in respect of special securities
  9. Crossheading Transfers of assets or liabilities treated as distributions
  10. Crossheading Bonus issue following repayment of share capital
  11. Crossheading Interpretation of references to repayment of share capital
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