Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Companies Act 2014 section 1255
Making of distributions unrestricted in the case of unlimited companies
Section 1255 establishes that unlimited companies are exempt from the statutory and common law restrictions that normally govern how companies may distribute their assets to members.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.