Chwilio Deddfwriaeth

Chwiliad Uwch

Corporation Tax Act 2010

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

1022Bonus issue following repayment of share capital treated as distribution
Nodiadau EsboniadolDangos EN

(1)Subsection (3) applies if a company—

(a)repays or has repaid any share capital, and

(b)at or after the time of the repayment issues any share capital as paid up otherwise than by the receipt of new consideration.

(2)But subsection (3) does not apply so far as any provision of the Corporation Tax Acts makes contrary provision.

(3)The amount paid up as mentioned in subsection (1)(b) is treated for the purposes of the Corporation Tax Acts as a distribution made in respect of the shares on which it is paid up, except so far as that amount exceeds the adjusted amount of the repaid share capital.

(4)The reference in subsection (3) to the adjusted amount of the repaid share capital is to—

(a)the amount, or total amount, of share capital repaid as mentioned in subsection (1)(a), minus

(b)any amounts previously paid up as mentioned in subsection (1)(b) and treated as distributions by virtue of subsection (3).

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