# Corporation Tax Act 2010, Paragraph 111


In relation to a distribution paid before 1 July 2009 section 1109 has effect as if in subsection (1) the words “if a UK resident company makes a qualifying distribution” stood in place of the words “if a company makes a qualifying distribution which is exempt for the purposes of Part 9A of CTA 2009 (qualifying distributions)”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/111 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-111
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.