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Corporation Tax Act 2010

Section 1076: Transfer of shares in subsidiaries to members

3135.This section defines the circumstances giving rise to the first type of exempt distribution. It is based on section 213(2) and (3) of ICTA.

3136.Conditions A to D are in section 1081, conditions E and F are in section 1082 and conditions L and M are in section 1085.

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