- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/07/2012)
- Gwreiddiol (Fel y'i Deddfwyd)
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Corporation Tax Act 2010, Section 1082 is up to date with all changes known to be in force on or before 25 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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(1)Condition E is that the shares mentioned in section 1076(a)—
(a)must not be redeemable,
(b)must constitute the whole or substantially the whole of the distributing company's holding of the ordinary share capital of the subsidiary, and
(c)must confer the whole or substantially the whole of the distributing company's voting rights in the subsidiary.
(2)Condition F is that the distributing company must after the distribution be either—
(a)a trading company, or
(b)the holding company of a trading group.
But see subsections (3) and (4).
(3)Condition F need not be met if the distributing company is a 75% subsidiary of another company.
(4)Condition F need not be met if—
(a)the transfer mentioned in section 1076(a) relates to two or more 75% subsidiaries of the distributing company, and
(b)the distributing company is dissolved without there having been after the distribution any net assets of the company available for distribution on a winding up or otherwise.
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