# Corporation Tax Act 2010, Section 1029: Overview of Chapter

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

(1) In this Chapter the following sections provide that a particular matter is not a distribution—
(a) section 1030 (distributions in respect of share capital on a winding up),
(aa) section 1030A (distributions in respect of share capital prior to dissolution of company),
(b) section 1031 (distribution as part of a cross-border merger),
(c) section 1032 (interest etc paid in respect of certain securities),
(ca) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) section 1033 (purchase by unquoted trading company of own shares),
(e) section 1049 (stock dividends),
(f) section 1054 (building society payments),
(g) section 1055 ( registered societies : interest and share dividends),
(h) section 1056 (dividend or bonus relating to transactions with registered society ), and
(i) section 1057 (UK agricultural or fishing co-operatives: interest and share dividends).
(2) The following make similar provision outside this Chapter—
(a) section 1075 (exempt distributions), and
(b) paragraph 6 of Schedule 12 to FA 1988 (transfer of building society's business to a company: qualifying benefits).

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1029 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1029
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.