# Corporation Tax Act 2010, Section 1075: Exempt distributions


(1) An exempt distribution is not a distribution of a company for the purposes of the Corporation Tax Acts.
(2) In this Chapter “exempt distribution” means a distribution which is an exempt distribution by virtue of section 1076, 1077 or 1078.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1075 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1075
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.