# Corporation Tax Act 2009, Section 931RA: Chargeable gains


The fact that a dividend or other distribution is exempt does not prevent it from being taken into account in the calculation of chargeable gains.

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