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1 This section applies if on a transfer of assets or liabilities a by a company to its members or b to a company by its

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Read Section 371 Interpretation of Corporation Tax Act 2009 C4 Keep up to date with a comprehensive library of legislation

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Expert analysis by Alan Moore Tax World Ltd of Corporation Tax Act 2009 section 371 which provides the definitions of key terms

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1020 1 This section applies if on a transfer of assets or liabilities a by a company to its members or b to a company by its

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For distributions made before 17 July 2012 CTA10 S1002 and S1021 disapply the distributions provisions but in

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Companies resident in the UK which transfer value assets or liabilities other than cash between them when one company is a

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TRANSFERS OF ASSETS OR LIABILITIES TREATED AS DISTRIBUTIONS s 1020 Contents 1020 Transfers of assets or

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TIOPA10 S371TA sets out other approaches which can be taken to determine the territory of residence of a CFC The

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View on Westlaw or start a FREE TRIAL today Section 1020 Corporation Tax Act 2010 PrimarySources