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Legislation
Corporation Tax Act 2010

Crossheading Interpretation of references to repayment of share capital

  • Section 1024 Premiums paid on redemption of share capital
  • Section 1025 Share capital issued at a premium representing new consideration
  • Section 1026 Distributions following a bonus issue
  • Section 1027 Cap on amount of distributions affected by section 1026
  • Section 1027A Distributions following reduction of share capital
  • Section 1028 Certain payments connected with exempt distributions
  1. Corporation Tax Act 2010
  2. /
  3. /Interpretation of references to repayment of share capital

Section 1024 | Premiums paid on redemption of share capital

From legislation.gov.uk

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Premiums paid on redemption of share capital are not treated as repayments of share capital for the purposes of this Chapter.

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