Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 5: Group relief
Chapter 6: Equity holders and profits or assets available for distribution
Section 169: Application and interpretation of sections 170 to 182
681.This section introduces a group of sections that deal with shares and securities that have restricted or temporary rights. It is based on paragraphs 4, 5 and 5F of Schedule 18 to ICTA.
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