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Legislation

Corporation Tax Act 2010

Crossheading Distributions in respect of non-commercial securities

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Section 1005 Meaning of “non-commercial securities”
Section 1006 Distributions exceeding consideration received for issue of security
Section 1007 Securities issued at premium representing new consideration
Section 1008 Consideration for issue of security exceeding amount of principal

Chapter 2 Matters which are distributions
Crossheading Distributions in respect of non-commercial securities

Crossheading Distributions in respect of non-commercial securities

From legislation.gov.uk

Contents

Section 1005 Meaning of “non-commercial securities”
Section 1006 Distributions exceeding consideration received for issue of security
Section 1007 Securities issued at premium representing new consideration
Section 1008 Consideration for issue of security exceeding amount of principal