http://www.legislation.gov.uk/ukpga/2010/4/section/554A
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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2024-06-20
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2024-05-15
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)
Part 12Real Estate Investment Trusts
Chapter 6Distributions
Distributions to certain shareholders
554AF1Meaning of “distribution”
1
In this Chapter, references (however expressed) to a distribution include share capital issued in lieu of a cash dividend.
2
Section 1051(2) to (4) (meaning of “share capital issued in lieu of a cash dividend”) applies for the purposes of this section as it applies for the purposes of section 1049(1)(a).