# Corporation Tax Act 2010, Section 1095: Exempt distributions: returns


(1) A company which makes an exempt distribution must make a return to an officer of Revenue and Customs.
(2) The return must give details of—
(a) the distribution, and
(b) the circumstances by reason of which it is exempt.
(3) The return must be made within 30 days after the distribution.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1095 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1095
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.