# Corporation Tax Act 2009, Paragraph 317


In section 94(2)(a) (charge on participators) for “section 208 of the Taxes Act 1988” substitute “ section 1285 of the Corporation Tax Act 2009 (exemption for UK company distributions) ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/317 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-317
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.