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
Taxes Consolidation Act 1997 section 130
Matters to be treated as distributions
Section 130 defines what counts as a "distribution" for corporation tax purposes, covering not only dividends but also various other ways in which value can be extracted from a company, and sets out exceptions for certain inter-company transfers.
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.