C1C2F3Part 9ACompany distributions
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Pt. 9A modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 787, 795, 1184(1) (with Sch. 2)
C2
Pt. 9A modified by 2010 c. 4, s. 814D(6) (as inserted (with effect in accordance with Sch. 29 para. 51 of the amending Act) by Finance Act 2013 (c. 29), Sch. 29 para. 2)
Chapter 1The charge to tax
931ACharge to tax on distributions received
1
The charge to corporation tax on income applies to any dividend or other distribution of a company, but only if the distribution is not exempt.
F22
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F13
A distribution is exempt for the purposes of this Part if it is exempt under—
a
Chapter 2 (distributions received by small companies), or
b
Chapter 3 (distributions received by companies that are not small).
Pt. 9A inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 1 (with Sch. 14 para. 32)