Corporation Tax Act 2010 (c. 4)

Part 23 U.K. Company distributions

Modifications etc. (not altering text)

C1 Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)

Chapter 7 U.K. Tax credits

F1 1109 Tax credits for certain recipients of exempt qualifying distributions U.K.

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Textual Amendments

F1 S. 1109 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 1(2)

F2 1110 Recovery of overpaid tax credit etc U.K.

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Textual Amendments

F2 Ss. 1110, 1111 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 43

F2 1111 Section 1110: supplementary U.K.

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Textual Amendments

F2 Ss. 1110, 1111 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 43