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Corporation Tax Act 2010

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Changes over time for: Cross Heading: Introduction

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Version Superseded: 01/01/2014

Status:

Point in time view as at 31/01/2013.

Changes to legislation:

Corporation Tax Act 2010, Cross Heading: Introduction is up to date with all changes known to be in force on or before 04 March 2025. 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. Help about Changes to Legislation

IntroductionU.K.

1029Overview of ChapterU.K.

(1)In this Chapter the following sections provide that a particular matter is not a distribution—

(a)section 1030 (distributions in respect of share capital on a winding up),

[F1(aa)section 1030A (distributions in respect of share capital prior to dissolution of company),]

(b)section 1031 (distribution as part of a cross-border merger),

(c)section 1032 (interest etc paid in respect of certain securities),

[F2(ca)section 1032A (payment in respect of tier two capital),]

(d)section 1033 (purchase by unquoted trading company of own shares),

(e)section 1049 (stock dividends),

(f)section 1054 (building society payments),

(g)section 1055 (industrial and provident societies: interest and share dividends),

(h)section 1056 (dividend or bonus relating to transactions with industrial and provident society), and

(i)section 1057 (UK agricultural or fishing co-operatives: interest and share dividends).

(2)The following make similar provision outside this Chapter—

(a)section 1075 (exempt distributions), and

(b)paragraph 6 of Schedule 12 to FA 1988 (transfer of building society's business to a company: qualifying benefits).

Textual Amendments

F1S. 1029(1)(aa) inserted (with effect in accordance with art. 18 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 16(2)

F2S. 1029(1)(ca) inserted (retrospective to 26.10.2012) by Finance Act 2013 (c. 29), s. 43(4)(6)

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