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Corporation Tax Act 2010

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1029Overview of ChapterU.K.
This section has no associated Explanatory Notes

(1)In this Chapter the following sections provide that a particular matter is not a distribution—

(a)section 1030 (distributions in respect of share capital on a winding up),

[F1(aa)section 1030A (distributions in respect of share capital prior to dissolution of company),]

(b)section 1031 (distribution as part of a cross-border merger),

(c)section 1032 (interest etc paid in respect of certain securities),

F2(ca). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)section 1033 (purchase by unquoted trading company of own shares),

(e)section 1049 (stock dividends),

(f)section 1054 (building society payments),

(g)section 1055 ( [F3registered societies ] : interest and share dividends),

(h)section 1056 (dividend or bonus relating to transactions with [F4registered society] ), and

(i)section 1057 (UK agricultural or fishing co-operatives: interest and share dividends).

(2)The following make similar provision outside this Chapter—

(a)section 1075 (exempt distributions), and

(b)paragraph 6 of Schedule 12 to FA 1988 (transfer of building society's business to a company: qualifying benefits).

Textual Amendments

F1S. 1029(1)(aa) inserted (with effect in accordance with art. 18 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 16(2)

F2S. 1029(1)(ca) repealed (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Regulatory Capital Securities Regulations 2013 (S.I. 2013/3209), regs. 1(1), 12(a)(iii)

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