- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (30/11/2016)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2009
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Point in time view as at 30/11/2016.
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Corporation Tax Act 2009, Section 931K is up to date with all changes known to be in force on or before 05 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1931KSchemes involving quasi-preference or quasi-redeemable sharesU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This section applies to a dividend or other distribution that would, apart from this section, fall into an exempt class by virtue of section 931F.
(2)The distribution does not fall into an exempt class by virtue of that section if—
(a)the distribution is made as part of a scheme the main purpose, or one of the main purposes, of which is to secure that distributions of the payer received by the recipient fall into an exempt class by virtue of that section, and
(b)the following condition is met.
(3)The condition is that the distribution is made in respect of a share that—
(a)would not be an ordinary share, or
(b)would be redeemable,
were the rights under the scheme of each relevant person to be attached to the share.]
Textual Amendments
F1Pt. 9A inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 1 (with Sch. 14 para. 32)
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