Examples of Corporation Tax Act 2009 in a sentence
In the following, the UK Corporation Tax Act 2009 is referred to as the Taxes Act.
For example, dividends paid on shares that are "ordinary shares" and are not "redeemable" (as those terms are used in Chapter 3 of Part 9A of the Corporation Tax Act 2009), and dividends paid to a person holding less than 10% of the issued share capital of the same class as the share in respect of which the dividends are paid by the Company should generally fall within an exempt class.
Loss of corporation tax deduction If the Board determines that there would be a loss of corporation tax deduction under Part 12 of the Corporation Tax Act 2009 (or any similar legislation or rules in a jurisdiction outside the United Kingdom) if Options were to be exercised on or after an event described in rule 11.3 then the Board may resolve that Options will be exercisable on an earlier date.
Loss of corporation tax deduction If the Board determines that there would be a loss of corporation tax deduction under Part 12 of the Corporation Tax Act 2009 (or any similar legislation or rules in a jurisdiction outside the United Kingdom) if Awards were to Vest on or after an event described in rule 12.2, then the Board may resolve that Awards will Vest on an earlier date.
New WPP Share Owners within the charge to UK corporation tax which are “small companies” for the purposes of Chapter 2 of Part 9A of the Corporation Tax Act 2009 will not be subject to UK corporation tax on any dividend received from New WPP provided certain conditions are met (including an anti-avoidance condition).
Loss of corporation tax deduction If the Board determines that there would be a loss of corporation tax deduction under Part 12 of the UK Corporation Tax Act 2009 (or any similar legislation or rules in a jurisdiction outside Ireland) if Awards were to Vest on or after an event described in rule 13.3, then the Board may resolve that Awards will Vest on an earlier date.
Where the Board is aware that an event is likely to occur under Rule 8 in respect of which Awards will Vest in circumstances where the conditions for relief under Part 12 of the Corporation Tax Act 2009 may not be satisfied, the Board may determine that the Awards Vest and Options are deemed to be exercised, in accordance with Rule 8, immediately prior to the event taking place.
Loss of corporation tax deduction If the Board determines that there would be a loss of corporation tax deduction under Part 12 of the Corporation Tax Act 2009 (or any similar legislation or rules in a jurisdiction outside the United Kingdom) if Awards were to Vest on or after an event described in rule 13.3, then the Board may resolve that Awards will Vest on an earlier date.
An election has been made in respect of the Securities pursuant to section 475C of the Corporation Tax Act 2009.
Loss of corporation tax deduction If the Board determines that there would be a loss of corporation tax deduction under Part 12 of the Corporation Tax Act 2009 (or any similar legislation or rules in a jurisdiction outside the United Kingdom) if Awards were to Vest on or after an event described in rule 10.2, then the Board may resolve that Awards will Vest on an earlier date.