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Corporation Tax Act 2010
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1044Advance clearance of payments by Commissioners
This section has no associated Explanatory Notes
(1)A company may make an application under this section to the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”) before making a payment on the redemption, repayment or purchase of its own shares.
(2)If, before the payment is made, the Commissioners notify the company that they are satisfied that section 1033 will apply to it, the payment is treated as one to which section 1033 applies.
(3)If, before the payment is made, the Commissioners notify the company that they are satisfied that section 1033 will not apply to it, the payment is treated as one to which section 1033 does not apply.
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