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Part 9A Company distributionsC1C2F1

United Kingdom

  1. 1The charge to tax
  2. 2Exemption of distributions received by small companies
  3. 3Exemption of distributions received by companies that are not small
  4. 4Supplementary

Annotations

Textual amendments

F1

Pt. 9A inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 1 (with Sch. 14 para. 32)

Modifications

C1

Pt. 9A modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 787, 795, 1184(1) (with Sch. 2)

C2

Pt. 9A modified by 2010 c. 4, s. 814D(6) (as inserted (with effect in accordance with Sch. 29 para. 51 of the amending Act) by Finance Act 2013 (c. 29), Sch. 29 para. 2)