Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Cross Heading: Members of a 90% group 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.
(1)In the Corporation Tax Acts “distribution”, in relation to a company which is a member of a 90% group, includes anything distributed out of assets of the company (whether in cash or otherwise) in respect of shares in or securities of another company in the group.
(2)Subsection (1) is without prejudice to paragraph B in section 1000(1) (distributions, other than dividends, in respect of shares) as extended by section 1113(1).
(3)Nothing in subsection (1) requires a company to be treated as making a distribution to any other company which is in the same group and is UK resident.
(4)In this section “90% group” means a company and all its 90% subsidiaries.
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