# Corporation Tax Act 2010, Section 1079: “The distributing company”


References in this Chapter to the distributing company are—
(a) in the case of a distribution falling within paragraph (a) of section 1076, to the company that makes the transfer of shares mentioned in that paragraph,
(b) in the case of a distribution falling within section 1077(1), to the company that makes the transfer mentioned in section 1077(1)(a), and
(c) in the case of a distribution falling within section 1078(1), to the company that makes the transfer of part of a business mentioned in section 1078(1)(a).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1079 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1079
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.