The Corporation Tax Act 2010 (Transitional Provision) Order 2010

• Citation: S.I. 2010/665
• Sections: 2

Section 1 Citation, commencement and effect

This Order may be cited as the Corporation Tax Act 2010 (Transitional Provision) Order 2010 and shall come into force on 1st April 2010 and have effect for accounting periods ending on or after that date.

Section 2 Interest etc paid in respect of certain securities

In relation to any interest or other distribution paid before 1 July 2009 section 1032(2) of the Corporation Tax Act 2010 has effect as if after “any enactment” there were inserted “, other than section 1285 of CTA 2009 (exemption for UK company distributions),”.