http://www.legislation.gov.uk/ukpga/2010/4/section/1044
Corporation Tax Act 2010
An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.
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Statute Law Database
2024-05-03
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2024-01-04
Corporation Tax Act 2010
s. 658(1)(d)
(e)
Finance Act 2010
Sch. 6
para. 31
Sch. 6
para. 35
Corporation Tax Act 2010
Pt. 8B
Ch. 10A
Finance Act 2024
Sch. 2
para. 6(4)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2010
s. 357
CHA
Finance Act 2024
Sch. 2
para. 14(7)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
s. 357BJB(1)(da)
Finance Act 2024
Sch. 2
para. 6(3)(a)(i)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2010
s. 357BJB(7A)
Finance Act 2024
Sch. 2
para. 6(3)(a)(ii)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2010
s. 357CG(4)(aa)
Finance Act 2024
Sch. 2
para. 6(3)(b)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2010
s. 357PD(6)
Finance Act 2024
Sch. 1
para. 13(4)(d)(iii)
Sch. 1
para. 16
Corporation Tax Act 2010
s. 528(4A)(ba)
Finance Act 2024
Sch. 7
para. 2
Corporation Tax Act 2010
s. 528(4D)
Finance Act 2024
Sch. 7
para. 4(3)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(5)(a)
Finance Act 2024
Sch. 7
para. 4(4)(a)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(5)(b) and word
Finance Act 2024
Sch. 7
para. 4(4)(b)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(5A)
Finance Act 2024
Sch. 7
para. 4(5)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(5D)
Finance Act 2024
Sch. 7
para. 4(6)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 535A(7A)
Finance Act 2024
Sch. 7
para. 9(2)
Corporation Tax Act 2010
s. 544(4A)
Finance Act 2024
Sch. 7
para. 7(5)
Corporation Tax Act 2010
s. 553(4A)
Finance Act 2024
Sch. 7
para. 10(2)(c)
C1Part 23Company distributions
Annotations:
Modifications etc. (not altering text)
Chapter 3Matters which are not distributions
Purchase of own shares: supplementary
1044Advance clearance of payments by Commissioners
1
A company may make an application under this section to the Commissioners for Her Majesty's Revenue and Customs (“the Commissioners”) before making a payment on the redemption, repayment or purchase of its own shares.
2
If, before the payment is made, the Commissioners notify the company that they are satisfied that section 1033 will apply to it, the payment is treated as one to which section 1033 applies.
3
If, before the payment is made, the Commissioners notify the company that they are satisfied that section 1033 will not apply to it, the payment is treated as one to which section 1033 does not apply.
Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)