Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Part 5: Group relief

Chapter 6: Equity holders and profits or assets available for distribution

Section 178: Cases in which sections 170, 172 and 174 all apply

715. This section deals with the first, second and third special rules. It is based on paragraph 5E of Schedule 18 to ICTA.