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Finance Act 2004
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Meaning of “non-corporate distribution”
2(1)A “non-corporate distribution” means a distribution made by a company to a recipient who is not a company.
“Recipient” here means the person beneficially entitled to the distribution.
(2)A distribution made to a partnership is treated as made to the partners notwithstanding that the partnership is regarded as a legal person, or as a body corporate, under the law of the country or territory under which it is formed.
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