C1Part 23Company distributions
Annotations:
Modifications etc. (not altering text)
Chapter 5Demergers
Information and returns
1095Exempt distributions: returns
1
A company which makes an exempt distribution must make a return to an officer of Revenue and Customs.
2
The return must give details of—
a
the distribution, and
b
the circumstances by reason of which it is exempt.
3
The return must be made within 30 days after the distribution.
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)