[931H [Distributions] derived from transactions not designed to reduce tax]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[931H  [Distributions] derived from transactions not designed to reduce tax]

[(1)     A dividend [or other distribution] falls into an exempt class if it is [made] in respect of relevant profits.

(2)     In this section “relevant profits” means any profits available for distribution at the time that the [distribution is made], other than profits that reflect the

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