http://www.legislation.gov.uk/ukpga/2009/10/schedule/14/paragraph/29Finance Act 2009An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-06-11Expert Participation2024-05-24SCHEDULESSCHEDULE 14Corporation tax treatment of company distributionsPart 2Other amendmentsCTA 200929

In Schedule 4 (index of defined expressions), insert at the appropriate places—

ordinary share (in Part 9A)

section 931U

;

the payer (in Part 9A)

section 931T

;

the recipient (in Part 9A)

section 931T

;

redeemable (in Part 9A)

section 931U

;

a relevant person (in Part 9A)

section 931T

;

scheme (in Part 9A)

section 931V

;

small company (in Part 9A)

section 931S

;

tax advantage scheme (in Part 9A)

section 931V

.

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<heading>SCHEDULES</heading>
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<num>SCHEDULE 14</num>
<heading>Corporation tax treatment of company distributions</heading>
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<num>
<strong>Part 2</strong>
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<heading>Other amendments</heading>
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<heading>
<em>CTA 2009</em>
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<num>29</num>
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<p>In Schedule 4 (index of defined expressions), insert at the appropriate places—</p>
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<p>section 931T</p>
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<p>section 931V</p>
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<td rowspan="1" colspan="1">
<p>small company (in Part 9A)</p>
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<p>section 931S</p>
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<td rowspan="1" colspan="1">
<p>tax advantage scheme (in Part 9A)</p>
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<td rowspan="1" colspan="1">
<p>section 931V</p>
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