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Legislation

Corporation Tax Act 2010

Crossheading Exemption by virtue of section 1076 or 1077: conditions

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Section 1081 General conditions
Section 1082 Conditions for distributions within section 1076(a)
Section 1083 Conditions for distributions within section 1077(1)
Section 1084 Cases where condition K does not apply
Section 1085 Conditions to be met if the distributing company is a 75% subsidiary

Chapter 5 Demergers
Crossheading Exemption by virtue of section 1076 or 1077: conditions

Crossheading Exemption by virtue of section 1076 or 1077: conditions

From legislation.gov.uk

Contents

Section 1081 General conditions
Section 1082 Conditions for distributions within section 1076(a)
Section 1083 Conditions for distributions within section 1077(1)
Section 1084 Cases where condition K does not apply
Section 1085 Conditions to be met if the distributing company is a 75% subsidiary