Statute
Section 554A — Corporation Tax Act 2010: Meaning of “distribution”
Text of the provision Official document
Meaning of “distribution” 554A 1 In this Chapter, references (however expressed) to a distribution include share capital issued in lieu of a cash dividend.
2 Section 1051(2) to (4) (meaning of “share capital issued in lieu of a cash dividend”) applies for the purposes of this section as it applies for the purposes of section 1049(1)(a).
Official source: legislation.gov.uk
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