# Corporation Tax Act 2010, Section 1024: Premiums paid on redemption of share capital


Premiums paid on redemption of share capital are not treated as repayments of share capital for the purposes of this Chapter.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1024 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1024
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.