Section 1080 — Corporation Tax Act 2010: Meaning of “relevant company”
Text of the provision Official document
Meaning of “relevant company” 1080 1 This section gives the meaning of “relevant company” in this Chapter.
2 In the case of a distribution falling within section 1076(a) the relevant companies are—
a the distributing company, and b each subsidiary whose shares are transferred as mentioned in section 1076(a).
3 In the case of a distribution falling within section 1077(1), the relevant companies are—
a the distributing company, b each transferee company mentioned in section 1077(1)(a),
and c each subsidiary whose shares are transferred as mentioned in section 1077(1)(a)(ii).
4 In the case of a distribution falling within section 1078(1), the relevant companies are—
a the distributing company, and b each transferee company mentioned in section 1078(1)(a).
Official source: legislation.gov.uk
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