# Corporation Tax Act 2010, Section 1080: Meaning of “relevant company”


(1) This section gives the meaning of “relevant company” in this Chapter.
(2) In the case of a distribution falling within section 1076(a) the relevant companies are—
(a) the distributing company, and
(b) each subsidiary whose shares are transferred as mentioned in section 1076(a).
(3) In the case of a distribution falling within section 1077(1), the relevant companies are—
(a) the distributing company,
(b) each transferee company mentioned in section 1077(1)(a), and
(c) each subsidiary whose shares are transferred as mentioned in section 1077(1)(a)(ii).
(4) In the case of a distribution falling within section 1078(1), the relevant companies are—
(a) the distributing company, and
(b) each transferee company mentioned in section 1078(1)(a).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1080 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1080
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.