- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/07/2012)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 17/07/2012.
Corporation Tax Act 2010, Section 1113 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)In this Part “ ”, in relation to a company which is a member of a 90% group, means in respect of shares in—
(a)that company, or
(b)any other company in the group.
(2)Nothing in subsection (1) requires a company to be treated as making a distribution to any company which is in the same group and is UK resident.
(3)For the purposes of this Part a thing is regarded as done in respect of a share if it is done to a person—
(a)as the holder of the share, or
(b)as the person who held the share at a particular time.
(4)For the purposes of this Part a thing is also regarded as done in respect of a share if it is done in pursuance of a right granted, or an offer made, in respect of a share.
(5)Subsections (3) and (4) do not affect the meaning of “in respect of shares” in section 1054 (building society payments).
(6)In this section “90% group” means a company and all its 90% subsidiaries.
Modifications etc. (not altering text)
C1S. 1113 applied by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 2 para. 78A(5) (as inserted (with effect in accordance with s. 1184(1) of the amending Act) by 2010 c. 4, s. 1184(1), Sch. 1 para. 471(3) (with Sch. 2))
C2S. 1113 applied by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 414A(7)(a) (as inserted (with effect in accordance with s. 1184(1) of the amending Act) by 2010 c. 4, s. 1184(1), Sch. 1 para. 461 (with Sch. 2))
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