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Corporation Tax Act 2010

Section 740: Abnormal dividends: general

2269.This sectionis the first of three interpretative sections about abnormal dividends. It is based on section 709(4) of ICTA. This section and section 692 of ITA are identical.

2270.This section replaces the reference to “the Board” with a reference to “an officer of Revenue and Customs”. See Change 5 in Annex 1.

2271.HMRC internal procedures restrict the exercise of the Commissioners for HMRC’ functions under Chapter 1 of Part 17 of ICTA to a small group of specialist officers. This change in the law has no effect on this practice.

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