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Corporation Tax Act 2010

Corporation Tax Act 2010

2010 CHAPTER 4

Introduction

Part 23: Company distributions

Chapter 6: Information and returns: further provisions
Section 1106: Meaning of “tax certificate” etc

3186.This section sets out what is required in a “tax certificate” in this Chapter and provides certain other definitions. It is based on section 234A(7), (8) and (8A) of ICTA.

3187.Section 234A(6) has been omitted as having no effect because interest that is treated as a distribution can only be a qualifying distribution. See Change58 in Annex 1.

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