Crossheading Exemption by virtue of section 1076 or 1077: conditionsFrom legislation.gov.ukContentsSection 1081 General conditionsSection 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 applySection 1085 Conditions to be met if the distributing company is a 75% subsidiary