Corporation Tax Act 2010 section 806

Section 805: supplementary

Section 806 provides supplementary interpretative rules that support the operation of section 805, which deals with the treatment of distributions and tax advantages in certain corporate arrangements.

• This section supplies additional definitions and interpretative guidance needed to apply the rules in section 805 correctly.
• The provisions draw on long-established concepts originally found in ICTA and the Taxation of Chargeable Gains Act, ensuring continuity of meaning.
• The rules help determine how distributions and related tax advantages are to be understood in the context of corporate transactions.
• The section was amended by Finance Act 2013 to keep it aligned with wider legislative changes introduced by that Act.