OpenLegislation

Chapter II MATTERS WHICH ARE DISTRIBUTIONS FOR THE PURPOSES OF THE CORPORATION TAX ACTSF1

United Kingdom

  1. 209Meaning of “distribution”.
  2. 209ASection 209(3AA): link to shares of company or associated company
  3. 209BSection 209(3AA): hedging arrangements
  4. 210Bonus issue following repayment of share capital.
  5. 211Matters to be treated or not to be treated as repayments of share capital.

Annotations

Textual amendments

F1

Pt. 6 Ch. 2 (ss. 209-211) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 14, Sch. 3 Pt. 1 (with Sch. 2)