Skip to content

Contents

Legislation

Corporation Tax Act 2010

Crossheading Circumstances in which corporation tax advantages obtained or obtainable

Find in this level

Section 735 Abnormal dividends used for exemptions or reliefs (circumstance A)
Section 736 Receipt of consideration representing company's assets, future receipts or trading stock (circumstance C)
Section 737 Receipt of consideration in connection with relevant company distribution (circumstance D)
Section 738 Receipt of assets of relevant company (circumstance E)
Section 739 Meaning of “relevant company” in sections 737 and 738
Section 740 Abnormal dividends: general
Section 741 Abnormal dividends: the excessive return condition
Section 742 Abnormal dividends: the excessive accrual condition

Circumstances in which corporation tax advantages obtained or obtainable
Abnormal dividends used for exemptions or reliefs (circumstance A)

Section 735 | Abnormal dividends used for exemptions or reliefs (circumstance A)

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed