[931P Schemes involving payments not on arm's length terms]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[931P  Schemes involving payments not on arm's length terms]

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

(2)     The distribution does not fall into an exempt class if—

(a)

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