Statute
Section 1075 — Corporation Tax Act 2010: Exempt distributions
Text of the provision Official document
Exempt distributions 1075 1 An exempt distribution is not a distribution of a company for the purposes of the Corporation Tax Acts.
2 In this Chapter “ exempt distribution ” means a distribution which is an exempt distribution by virtue of section 1076, 1077 or 1078.
Official source: legislation.gov.uk
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