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Corporation Tax Act 2010
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1076Transfer of shares in subsidiaries to membersU.K.
This section has no associated Explanatory Notes
A distribution is an exempt distribution if—
(a)it consists of the transfer by a company to all or any of its members of shares in one or more companies which are its 75% subsidiaries,
(b)each of conditions A to F in sections 1081 and 1082 is met in respect of the distribution, and
(c)if the company making the transfer is a 75% subsidiary of another company, conditions L and M in section 1085 are met in respect of the distribution.
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