Corporation Tax Act 2010 (c. 4)

Part 23 U.K. Company distributions

Chapter 2 U.K. Matters which are distributions

Introduction U.K.

998 Overview of Chapter U.K.

(1) Sections 1000 to 1023 are about the meaning of “distribution” in the Corporation Tax Acts.

(2) In particular, section 1000(1) lists the matters which are distributions.

(3) Sections 1002 to 1023 contain provisions supplementing the paragraphs of that list.

(4) The table in section 1001 mentions some of the main provisions which explain, supplement or limit particular paragraphs of the list in section 1000(1).

(5) Sections 1024 to 1028 are about the meaning of “repayment of share capital”.