Statute
Section 1006 — Corporation Tax Act 2010: Distributions exceeding consideration received for issue of security
Text of the provision Official document
Distributions exceeding consideration received for issue of security 1006 No amount is to be regarded for the purposes of paragraph E in section 1000(1) as representing the principal secured by a security so far as it exceeds any new consideration which has been received by the company for the issue of the security.
Official source: legislation.gov.uk
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