Section 998 — Corporation Tax Act 2010: Overview of Chapter

Overview of Chapter 998 1 Sections 1000 to 1023 are about the meaning of “distribution” in the Corporation Tax Acts.

2 In particular, section 1000(1) lists the matters which are distributions.

3 Sections 1003 to 1023 contain provisions supplementing the paragraphs of that list.

4 The table in section 1001 mentions some of the main provisions which explain, supplement or limit particular paragraphs of the list in section 1000(1).

5 Sections 1024 to 1028 are about the meaning of “repayment of share capital”.