CTA 2009 definition
Examples of CTA 2009 in a sentence
This is generally the case where the Shareholder holds less than 10% of the issued share capital in each Series of Shares and is not a "small" company (as defined in Part 9A of the CTA 2009).
Legislation in Part 9A Corporation Tax Act 2009 ("CTA 2009") means that dividends and other income distributions received by a company within the charge to U.K. corporation tax will be exempt from U.K. corporation tax provided that the dividends and distributions fall within one or more classes which qualify for exemption and are not subject to specific anti-avoidance rules.
For PE cases: HMRC may revoke this Agreement if, after the date of this agreement, Chapter 4 of Part 2 CTA 2009, S43 TIOPA 2010, or Chapter 2 Part 24 CTA 2010 are amended or repealed and this would have an effect on the approach to pricing within this agreement.
No claim has been made by an Acquired Company under section 827 CTA 2009.
For the purposes of this Section 3.15(w), references to intangible fixed assets mean intangible fixed assets and goodwill within the meaning of Part 8 of CTA 2009.