[931K Schemes involving quasi-preference or quasi-redeemable shares]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[931K  Schemes involving quasi-preference or quasi-redeemable shares]

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

(2)     The

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