http://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/106/2016-09-15
Corporation Tax Act 2010
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
2024-06-11
Expert Participation
2016-09-15
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 2Transitionals and savings etc
Part 23Company distributions
Share capital issued as paid up otherwise than by receipt of new consideration
106
F11
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2
Section 1026 does not apply if the share capital mentioned in subsection (1) of that section was issued before 7 April 1965.
3
The reference in section 1027(2)(a) to amounts paid up on shares does not include amounts paid up before 7 April 1965.