Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 2 U.K. Transitionals and savings etc

Part 23 U.K. Company distributions

Eligibility for tax credits U.K.

111 U.K. In relation to a distribution paid before 1 July 2009 section 1109 has effect as if in subsection (1) the words “if a UK resident company makes a qualifying distribution” stood in place of the words “if a company makes a qualifying distribution which is exempt for the purposes of Part 9A of CTA 2009 (qualifying distributions)”.