# Corporation Tax Act 2009, Paragraph 708


In section 904 (annual payments for dividends or non-taxable consideration) for subsection (2) substitute—
“(2) The payment must be—
(a) a payment charged to income tax under Part 5 of ITTOIA 2005 (miscellaneous income), or
(b) a payment which is—
(i) required to be brought into account under Part 5 of CTA 2009 (loan relationships) as a non-trading credit, or
(ii) from a source in the United Kingdom and chargeable to corporation tax under Chapter 5 of Part 10 of that Act (distributions from unauthorised unit trusts) or Chapter 7 of that Part (annual payments not otherwise charged).”

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/708 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-708
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.