http://www.legislation.gov.uk/ukpga/2010/4/section/1024/2012-01-16
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
2012-01-16
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)
Part 23Company distributions
Chapter 2Matters which are distributions
Interpretation of references to repayment of share capital
1024Premiums paid on redemption of share capital
Premiums paid on redemption of share capital are not treated as repayments of share capital for the purposes of this Chapter.