[931R Election that distribution should not be exempt]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Chapter 4
Supplementary]

[Election that distribution should not be exempt]

[931R  Election that distribution should not be exempt]

[(1)     This section applies where, apart from this section, a distribution (“the distribution”) would be exempt.

(2)     If the recipient so elects, the distribution is not exempt.

(3)     An election under this section must

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