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
Corporation Tax Act 2009 section 931U
Meaning of "ordinary share" and "redeemable"
Section 931U defines the terms "ordinary share" and "redeemable" for the purposes of the distribution exemption rules applicable to companies that are not small.
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.