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Legislation
Corporation Tax Act 2010

Crossheading Exempt distributions

  • Section 1075 Exempt distributions
  • Section 1076 Transfer of shares in subsidiaries to members
  • Section 1077 Transfer by distributing company and issue of shares by transferee company
  • Section 1078 Division of business in a cross-border transfer
  • Section 1079 “The distributing company”
  • Section 1080 Meaning of “relevant company”
  1. Chapter 5 Demergers
  2. Crossheading Exempt distributions

Crossheading Exempt distributions

From legislation.gov.uk

Contents

  1. Section 1075 Exempt distributions
  2. Section 1076 Transfer of shares in subsidiaries to members
  3. Section 1077 Transfer by distributing company and issue of shares by transferee company
  4. Section 1078 Division of business in a cross-border transfer
  5. Section 1079 “The distributing company”
  6. Section 1080 Meaning of “relevant company”
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