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Legislation
Corporation Tax Act 2010

Crossheading Interpretation of references to repayment of share capital

  • Section 1024 Premiums paid on redemption of share capital
  • Section 1025 Share capital issued at a premium representing new consideration
  • Section 1026 Distributions following a bonus issue
  • Section 1027 Cap on amount of distributions affected by section 1026
  • Section 1027A Distributions following reduction of share capital
  • Section 1028 Certain payments connected with exempt distributions
  1. Chapter 2 Matters which are distributions
  2. Crossheading Interpretation of references to repayment of share capital

Crossheading Interpretation of references to repayment of share capital

From legislation.gov.uk

Contents

  1. Section 1024 Premiums paid on redemption of share capital
  2. Section 1025 Share capital issued at a premium representing new consideration
  3. Section 1026 Distributions following a bonus issue
  4. Section 1027 Cap on amount of distributions affected by section 1026
  5. Section 1027A Distributions following reduction of share capital
  6. Section 1028 Certain payments connected with exempt distributions
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