Statute
Section 1095 — Corporation Tax Act 2010: Exempt distributions: returns
Text of the provision Official document
Exempt distributions: returns 1095 1 A company which makes an exempt distribution must make a return to an officer of Revenue and Customs.
2 The return must give details of—
a the distribution, and b the circumstances by reason of which it is exempt.
3 The return must be made within 30 days after the distribution.
Official source: legislation.gov.uk
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