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Contents

Legislation

Corporation Tax Act 2010

Chapter 5 Demergers

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Crossheading Introduction
Crossheading Exempt distributions
Crossheading Exemption by virtue of section 1076 or 1077: conditions
Crossheading Chargeable payments
Crossheading Advance clearance
Crossheading Information and returns
Crossheading Supplementary

Part 23 Company distributions
Chapter 5 Demergers

Chapter 5 Demergers

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Exempt distributions
Crossheading Exemption by virtue of section 1076 or 1077: conditions
Crossheading Chargeable payments
Crossheading Advance clearance
Crossheading Information and returns
Crossheading Supplementary