Statute
Section 1079 — Corporation Tax Act 2010: “The distributing company”
Text of the provision Official document
“The distributing company” 1079 References in this Chapter to the distributing company are—
a in the case of a distribution falling within paragraph (a) of section 1076, to the company that makes the transfer of shares mentioned in that paragraph, b in the case of a distribution falling within section 1077(1), to the company that makes the transfer mentioned in section 1077(1)(a),
and c in the case of a distribution falling within section 1078(1), to the company that makes the transfer of part of a business mentioned in section 1078(1)(a).
Official source: legislation.gov.uk
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