- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Corporation Tax Act 2010
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Rhagor o Adnoddau
Changes over time for: Section 1091
Alternative versions:
- 01/04/2010- Amendment
- 31/01/2013
Point in time
Status:
Point in time view as at 31/01/2013.
Changes to legislation:
Corporation Tax Act 2010, Section 1091 is up to date with all changes known to be in force on or before 28 February 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.
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1091Advance clearance of distributionsU.K.
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adran has no associated
Nodiadau Esboniadol
(1)Before a distribution is made, the distributing company may apply under this section to the Commissioners for Her Majesty's Revenue and Customs (“the Commissioners”).
(2)If, before the distribution is made, the Commissioners notify that company that they are satisfied that it will be an exempt distribution, the distribution is treated as an exempt distribution.
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