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Article 17 Distributions in respect of share capital prior to dissolution of company: corporation tax

Original text. Later amendments are not shown.

In section 122 of the Taxation of Chargeable Gains Act 1992f1, after subsection (5) insert—

“(5A)

The reference in subsection (5)(b) to a distribution in the course of dissolving a company includes a reference to a distribution to which section 1030A(3) of CTA 2010 (distributions prior to dissolution of company) applies.”

Annotations

Footnotes

f1

1992 c. 12. Section 122 was amended by paragraph 4(3) of Schedule 3 to the Finance (No. 3) Act 2010 (c. 33); there have been other amendments to section 122 but none are relevant.