{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1084",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-1084.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/1084",
  "kind": "section",
  "number": "1084",
  "heading": "Cases where condition K does not apply",
  "text": "(1) Condition K need not be met if the distributing company is a 75% subsidiary of another company.\n(2) Condition K need not be met if—\n(a) there are two or more transferee companies each of which has transferred to it—\n(i) a trade, or\n(ii) shares in a separate 75% subsidiary of the distributing company, and\n(b) the distributing company is dissolved without there having been after the distribution any net assets of the company available for distribution on a winding up or otherwise.",
  "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/1084",
    "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."
}