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Legislation
Corporation Tax Act 2010

Crossheading Distributions in a winding up

  • Section 1030 Distribution in respect of share capital in a winding up
  1. Distributions in a winding up
  2. Distribution in respect of share capital in a winding up

Section 1030 | Distribution in respect of share capital in a winding up

From legislation.gov.uk

A distribution made in respect of share capital in a winding up is not a distribution of a company for the purposes of the Corporation Tax Acts.

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