# The Enactment of Extra-Statutory Concessions Order 2012, Article 17: Distributions in respect of share capital prior to dissolution of company: corporation tax


In section 122 of the Taxation of Chargeable Gains Act 1992, 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.”

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Source: https://www.legislation.gov.uk/ukdsi/2012/9780111519134/article/17 (the official version)
Page: https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.