Section 998 Overview of Chapter
United Kingdom
Sections 1000 to 1023 are about the meaning of “distribution” in the Corporation Tax Acts.
In particular, section 1000(1) lists the matters which are distributions.
Sections F11003 to 1023 contain provisions supplementing the paragraphs of that list.
The table in section 1001 mentions some of the main provisions which explain, supplement or limit particular paragraphs of the list in section 1000(1).
Sections 1024 to 1028 are about the meaning of “repayment of share capital”.
Annotations
Textual amendments
- F1
Words in s. 998(3) substituted (with effect in accordance with s. 33(6) of the amending Act) by Finance Act 2012 (c. 14), s. 33(5)(b)
Notes on Part 23
Modifications
- C1
Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)