Corporation Tax Act 2010 (c. 4)

Part 23 U.K. Company distributions

Chapter 5 U.K. Demergers

Information and returns U.K.

1095 Exempt distributions: returns U.K.

(1) A company which makes an exempt distribution must make a return to an officer of Revenue and Customs.

(2) The return must give details of—

(a) the distribution, and

(b) the circumstances by reason of which it is exempt.

(3) The return must be made within 30 days after the distribution.