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Contents

Legislation

Corporation Tax Act 2010

Chapter 1 Definitions

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Section 1118 Introduction to Chapter
Section 1119 The definitions
Section 1120 “Bank”
Section 1121 “Company”
Section 1122 “Connected” persons
Section 1123 “Connected” persons: supplementary
Section 1124 “Control”
Section 1125 “Farming” and related expressions
Section 1126 “Franked investment income”
Section 1127 “Generally accepted accounting practice” and related expressions
Section 1128 “Grossing up”
Section 1129 “Hire-purchase agreement”
Section 1130 “Local authority”
Section 1131 “Local authority association”
Section 1132 “Offshore installation”
Section 1133 Regulations about the meaning of “offshore installation”
Section 1134 “Oil and gas exploration and appraisal”
Section 1135 “Property investment LLP”
Section 1136 “Qualifying distribution”
Section 1137 “Recognised stock exchange”
Section 1138 “Research and development”
Section 1139 “Tax advantage”
Section 1140 “Unauthorised unit trust”

Corporation Tax Act 2010
Chapter 1 · Definitions

Section 1136 | “Qualifying distribution”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 1136 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 47

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