# The Enactment of Extra-Statutory Concessions Order 2012, Article 18: Distributions in respect of share capital prior to dissolution of company: corporation tax


The amendments made by articles 16 and 17 have effect in relation to distributions made on or after the date on which this Order comes into force.

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Source: https://www.legislation.gov.uk/ukdsi/2012/9780111519134/article/18 (the official version)
Page: https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.