Statute
Section 1031 — Corporation Tax Act 2010: Distribution as part of a cross-border merger
Text of the provision Official document
Distribution as part of a cross-border merger 1031 If—
a a company making a distribution as part of a merger ceases to exist (without being wound up),
and b section 140E or 140F of TCGA 1992 (cross-border mergers) applies in relation to the merger, the distribution is not a distribution of a company for the purposes of the Corporation Tax Acts.
Official source: legislation.gov.uk
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