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Legislation

Corporation Tax Act 2010

Crossheading Circumstances in which corporation tax advantages obtained or obtainable

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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

Corporation Tax Act 2010
Circumstances in which corporation tax advantages obtained or obtainable

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 735 omitted (with effect in accordance with Sch. 12 para. 15(3) of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 12 para. 10

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