# Corporation Tax Act 2010, Section 999: Priority of negative rules


(1) The provisions of this Chapter are subject to any express exceptions.
(2) See, in particular—
(a) Chapter 3 (matters which are not distributions),
(b) section 1075 (exempt distributions), and
(c) paragraph 6 of Schedule 12 to FA 1988 (transfer of building society's business to a company: qualifying benefits),
and see also the table in section 1001.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/999 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-999
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.