# Corporation Tax Act 2010, Section 1031: Distribution as part of a cross-border merger


If—
(a) a company making a distribution as part of a merger ceases to exist (without being wound up), and
(b) section 140E or 140F of TCGA 1992 (cross-border mergers) applies in relation to the merger,
the distribution 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/1031 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1031
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.