Skip to content
Solved
SearchBrowse
Sign in

Contents

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. Interpretation of references to repayment of share capital
  2. Premiums paid on redemption of share capital

Section 1024 | Premiums paid on redemption of share capital

From legislation.gov.uk

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

PreviousNext
PrivacyTerms