Version Superseded: 01/03/2012
Point in time view as at 01/04/2010. This version of this provision has been superseded.
Corporation Tax Act 2010, Section 1029 is up to date with all changes known to be in force on or before 13 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(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),
(b)section 1031 (distribution as part of a cross-border merger),
(c)section 1032 (interest etc paid in respect of certain securities),
(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 (industrial and provident societies: interest and share dividends),
(h)section 1056 (dividend or bonus relating to transactions with industrial and provident 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).
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