[931J Schemes involving manipulation of controlled company rules]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Exempt classes: anti-avoidance]

[931J  Schemes involving manipulation of controlled company rules]

[(1)     This section applies to a dividend that would, apart from this section, fall into an exempt class by virtue of section 931E.

(2)     The dividend does not fall into an exempt class by virtue of that section if—

(a)     the dividend is paid as part of a scheme the main purpose, or one

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