33 Company distributions
Finance Act 2012 (2012 c 14) | Legislation

33  Company distributions

(1)     Part 23 of CTA 2010 (company distributions) is amended as follows.

(2)     Section 1002 (exceptions for certain transfers of assets or liabilities between a company and its members) is repealed.

(3)     In section 1020 (transfers of assets or liabilities treated as distributions)—

(a)     in subsection (2), omit from

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