# Corporation Tax Act 2009, Section 931A: Charge to tax on distributions received

Extent: E+W+S+N.I.

(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.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) A distribution is exempt for the purposes of this Part if it is exempt under—
(a) Chapter 2 (distributions received by small companies), or
(b) Chapter 3 (distributions received by companies that are not small).

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/931A (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-931A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.