Statute
Section 931I — Corporation Tax Act 2009: Dividends in respect of shares accounted for as liabilities
Text of the provision Official document
Dividends in respect of shares accounted for as liabilities 931I A dividend falls into an exempt class if the dividend is paid in respect of a share to which, at the time of the payment, section 521C (shares accounted for as liabilities treated as loan relationships) does not apply only because the condition in subsection (1)(f) of that section is not met.
Official source: legislation.gov.uk
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