Statute
Section 931A — Corporation Tax Act 2009: Charge to tax on distributions received
Text of the provision Official document
Charge to tax on distributions received 931A 1 The charge to corporation tax on income applies to any dividend or other distribution of a company, but only if the distribution is not exempt. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 A distribution is exempt for the purposes of this Part if it is exempt under—
a Chapter 2 (distributions received by small companies), or b Chapter 3 (distributions received by companies that are not small).
Official source: legislation.gov.uk
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