{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1001",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-1001.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/1001",
  "kind": "section",
  "number": "1001",
  "heading": "Provisions related to paragraphs A to H in section 1000(1)",
  "text": "The following table mentions, for each paragraph in section 1000(1)—\n(a) some of the main provisions that explain or supplement it, and\n(b) some of the main provisions that limit it.\nParagraph in section 1000(1)\nExplained or supplemented by\nLimited by\nA (dividends).\nSection 1054 (building society payments).\nSections 1055(2) and 1057(2) (dividend paid by registered society or UK agricultural or fishing co-operative).\nB (other distributions in respect of shares).\nSections 1024 to 1028 (meaning of “repayment of share capital”).\n. . .\nSection 1113(1) (extends meaning of “in respect of shares in the company”).\nC (redeemable share capital).\nSection 1003 (redeemable share capital).\nSection 1049(3)(a) (stock dividends).\nSection 1113(1).\nSection 1114(1) (extends meaning of “in respect of securities of the company”).\nD (securities issued otherwise than for new consideration).\nSection 1004 (securities issued otherwise than for new consideration).\nSection 1113(1).\nSection 1114(1).\nE (distributions in respect of non-commercial securities).\nSections 1005 to 1014 (meaning of “non-commercial securities” etc).\nSection 1114(1).\nF (distributions in respect of special securities).\nSections 1015 to 1018 (meaning of “special securities” etc).\nSection 1019 (relevant alternative finance return).\nSection 1114(1).\nSection 1032 (interest etc paid in respect of certain securities).\nG (transfers of assets or liabilities).\nSection 1020 (transfers of assets or liabilities treated as distributions).\nH (bonus issues following repayment of share capital).\nSections 1022 and 1023 (bonus issues following repayment of share capital treated as distributions).\nSection 1049(3)(b)(i) (stock dividends).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 1001 substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 163 (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 1001 omitted (with effect in accordance with s. 33(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 33(5)(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/1001",
    "retrieved_at": "2026-10-29T09:10:29.433154+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."
}