Statute
Section 1091 — Corporation Tax Act 2010: Advance clearance of distributions
Text of the provision Official document
Advance clearance of distributions 1091 1 Before a distribution is made, the distributing company may apply under this section to the Commissioners for Her Majesty's Revenue and Customs (“ the Commissioners ”).
2 If, before the distribution is made, the Commissioners notify that company that they are satisfied that it will be an exempt distribution, the distribution is treated as an exempt distribution.
Official source: legislation.gov.uk
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