Corporation Tax Act 2010 (c. 4)

Part 17 U.K. Manufactured payments and repos

Chapter 5 U.K. Stock lending arrangements and repos

Tax credits: stock lending arrangements and repos U.K.

811 Arrangements between companies to make distributions U.K.

(1) This section applies if two or more companies enter into arrangements to make distributions to each other's members.

(2) For the purposes of sections 808 to 810 all the parties concerned (however many) may be treated as if anything done by any one of those companies had been done by any one of the others.