{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1031",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-1031.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/1031",
  "kind": "section",
  "number": "1031",
  "heading": "Distribution as part of a cross-border merger",
  "text": "If—\n(a) a company making a distribution as part of a merger ceases to exist (without being wound up), and\n(b) section 140E or 140F of TCGA 1992 (cross-border mergers) applies in relation to the merger,\nthe distribution is not a distribution of a company for the purposes of the Corporation Tax Acts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/1031",
    "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."
}