{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931A",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-931A.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/931A",
  "kind": "section",
  "number": "931A",
  "heading": "Charge to tax on distributions received",
  "text": "(1) The charge to corporation tax on income applies to any dividend or other distribution of a company, but only if the distribution is not exempt.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) A distribution is exempt for the purposes of this Part if it is exempt under—\n(a) Chapter 2 (distributions received by small companies), or\n(b) Chapter 3 (distributions received by companies that are not small).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 931A(2) omitted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 3(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 931A(3) substituted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 3(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/931A",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}