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Corporation Tax Act 2009
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708U.K.In section 904 (annual payments for dividends or non-taxable consideration) for subsection (2) substitute—
“(2)The payment must be—
(a)a payment charged to income tax under Part 5 of ITTOIA 2005 (miscellaneous income), or
(b)a payment which is—
(i)required to be brought into account under Part 5 of CTA 2009 (loan relationships) as a non-trading credit, or
(ii)from a source in the United Kingdom and chargeable to corporation tax under Chapter 5 of Part 10 of that Act (distributions from unauthorised unit trusts) or Chapter 7 of that Part (annual payments not otherwise charged).”
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