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Corporation Tax Act 2010 Explanatory Notes

Section 1090: Meaning of “company concerned in an exempt distribution”

3163.This section defines the term “company concerned in an exempt distribution” for the purposes of the Chapter. It is based on section 214(4) and (5) of ICTA.

3164.This term is used in the conditions in section 1088 and the extension in section 1089.

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