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The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2010
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- UK Statutory Instruments
- 2010 No. 669
- Regulation 4
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Insertion of regulation 6A
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4. After regulation 6 (definition of a group) insert—
“Abnormal dividends: general
6A.—(1) In regulation 10A an abnormal dividend has been received by a company where section 740 (abnormal dividends: general) of the CTA as modified by paragraph (2) has been applied to it.
(2) For the purposes of regulation 10A, an amount received by way of dividend in subsection (1) of section 740 of the CTA shall, for the avoidance of doubt, be interpreted as being in connection with—
(a)the purchase of securities where the purchase is followed by the sale of the same or other securities,
(b)the sale of securities where the sale is followed by the purchase of the same or other securities,
(c)the distribution, transfer or realisation of assets of a company, or
(d)the application of such assets in discharge of liabilities.”.
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