Circumstances in which corporation tax advantages obtained or obtainable (ss 735-742)

Contents

Section 735 – Abnormal dividends used for exemptions or reliefs (circumstance A) [CTA 2010 s 735] Section commentary
Section 736 – Receipt of consideration representing company’s assets, future receipts or trading stock (circumstance C) [CTA 2010 s 736] Section commentary
Section 737 – Receipt of consideration in connection with relevant company distribution (circumstance D) [CTA 2010 s 737] Section commentary
Section 738 – Receipt of assets of relevant company (circumstance E) [CTA 2010 s 738] Section commentary
Section 739 – Meaning of “relevant company” in sections 737 and 738 [CTA 2010 s 739] Section commentary
Section 740 – Abnormal dividends: general [CTA 2010 s 740] Section commentary
Section 741 – Abnormal dividends: the excessive return condition [CTA 2010 s 741] Section commentary
Section 742 – Abnormal dividends: the excessive accrual condition [CTA 2010 s 742] Section commentary

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