[931E Distributions from controlled companies]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Exempt classes]

[931E  Distributions from controlled companies]

[(1)     A dividend or other distribution falls into an exempt class if condition A or B is met.

(2)     Condition A is that the recipient controls the payer.

[(3)     Condition B is that—

(a)     the recipient is one of two

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