# Corporation Tax Act 2010, Section 1030: Distribution in respect of share capital in a winding up


A distribution made in respect of share capital in a winding up is not a distribution of a company for the purposes of the Corporation Tax Acts.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1030 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1030
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.