An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.
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Statute Law Database
2024-06-20
Expert Participation
2023-07-11
Corporation Tax Act 2010
s. 658(1)(d)
(e)
Finance Act 2010
Sch. 6
para. 31
Sch. 6
para. 35
Corporation Tax Act 2010
s. 357
CHA
Finance Act 2024
Sch. 2
para. 14(7)
Sch. 2
para. 16(2)
Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 1989
215
Omit section 102 (surrender of tax refund etc within group).