{
  "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-17",
  "json_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-17.json",
  "legislation": "ukdsi/2012/9780111519134",
  "legislation_title": "The Enactment of Extra-Statutory Concessions Order 2012",
  "legislation_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012",
  "path": "article/17",
  "kind": "article",
  "number": "17",
  "heading": "Distributions in respect of share capital prior to dissolution of company: corporation tax",
  "text": "In section 122 of the Taxation of Chargeable Gains Act 1992, after subsection (5) insert—\n“(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.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2012/9780111519134/article/17",
    "retrieved_at": "2026-10-30T14:52:31.920370+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."
}