Statute
Section 931F — Corporation Tax Act 2009: Distributions in respect of non-redeemable ordinary shares
Text of the provision Official document
Distributions in respect of non-redeemable ordinary shares 931F A dividend or other distribution falls into an exempt class if it is made in respect of a share that—
a is an ordinary share, and b is not redeemable.
Official source: legislation.gov.uk
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