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Legislation
Corporation Tax Act 2010

Crossheading Company's entitlement to profits or assets available for distribution: supplementary

  • Section 169 Application and interpretation of sections 170 to 182
  • Section 170 Shares or securities with limited rights
  • Section 171 Shares or securities with temporary rights
  • Section 172 Company A's proportion if shares etc have temporary rights
  • Section 173 Cases in which option arrangements are in place
  • Section 174 Company A's proportion if option arrangements in place
  • Section 174A Certain option arrangements not within section 173
  • Section 174B Certain mortgage arrangements not within section 173
  • Section 175 Cases in which both sections 170 and 172 apply
  • Section 176 Cases in which both sections 170 and 174 apply
  • Section 177 Cases in which both sections 172 and 174 apply
  • Section 178 Cases in which sections 170, 172 and 174 all apply
  • Section 179 Cases in which surrendering or claimant company is non-UK resident
  • Section 180 Company A's proportion if non-UK resident involved
  • Section 181 Assumptions to be applied if non-UK resident company involved
  • Section 182 Assets etc referable to UK trade
  1. Chapter 6 Equity holders and profits or assets available for distribution
  2. Crossheading Company's entitlement to profits or assets available for distribution: supplementary

Crossheading Company's entitlement to profits or assets available for distribution: supplementary

From legislation.gov.uk

Contents

  1. Section 169 Application and interpretation of sections 170 to 182
  2. Section 170 Shares or securities with limited rights
  3. Section 171 Shares or securities with temporary rights
  4. Section 172 Company A's proportion if shares etc have temporary rights
  5. Section 173 Cases in which option arrangements are in place
  6. Section 174 Company A's proportion if option arrangements in place
  7. Section 174A Certain option arrangements not within section 173
  8. Section 174B Certain mortgage arrangements not within section 173
  9. Section 175 Cases in which both sections 170 and 172 apply
  10. Section 176 Cases in which both sections 170 and 174 apply
  11. Section 177 Cases in which both sections 172 and 174 apply
  12. Section 178 Cases in which sections 170, 172 and 174 all apply
  13. Section 179 Cases in which surrendering or claimant company is non-UK resident
  14. Section 180 Company A's proportion if non-UK resident involved
  15. Section 181 Assumptions to be applied if non-UK resident company involved
  16. Section 182 Assets etc referable to UK trade
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