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Legislation

Corporation Tax Act 2010

CHAPTER 3A Charge to tax: other arrangements

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Section 464A Charge to tax: arrangements conferring benefit on participator
Section 464B Relief in case of return payment to company

Corporation Tax Act 2010
Chapter 3A

Section 464B | Relief in case of return payment to company

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 464B omitted (with effect in accordance with s. 81(2) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 81(1)(2)

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