Section 1029 — Corporation Tax Act 2010: Overview of Chapter

Overview of Chapter 1029 1 In this Chapter the following sections provide that a particular matter is not a distribution—

a section 1030 (distributions in respect of share capital on a winding up), aa section 1030A (distributions in respect of share capital prior to dissolution of company),

b section 1031 (distribution as part of a cross-border merger),

c section 1032 (interest etc paid in respect of certain securities),

ca . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d section 1033 (purchase by unquoted trading company of own shares),

e section 1049 (stock dividends),

f section 1054 (building society payments),

g section 1055 ( registered societies : interest and share dividends),

h section 1056 (dividend or bonus relating to transactions with registered society ),

and i section 1057 (UK agricultural or fishing co-operatives: interest and share dividends).

2 The following make similar provision outside this Chapter—

a section 1075 (exempt distributions),

and b paragraph 6 of Schedule 12 to FA 1988 (transfer of building society's business to a company: qualifying benefits).