UK Corporation Tax Act definition

UK Corporation Tax Act means the Corporation Tax Xxx 0000 of the United Kingdom.
Sample 1Sample 2Sample 3
UK Corporation Tax Act means the Corporation Tax Act 2009 of the United Kingdom.
Sample 1Sample 2Sample 3
UK Corporation Tax Act means the Corporation Tax Act 2009 of the United Kingdom. “UK Direction” has the meaning assigned to that term in clause (e)(iii) of the definition of “Excluded Taxes”. “UK DTTP Filing” means an HMRC Form DTTP2 duly completed and filed by the relevant Credit Party, which: (a) where it relates to a UK Treaty Lender that is a Lender Party on the Closing Date, contains the scheme reference number and jurisdiction of tax residence opposite that Lender Party’s name in
Sample 1

Examples of UK Corporation Tax Act in a sentence

  • Under the provisions of the UK Corporation Tax Act 2009 (“CTA 2009”), dividends paid by the Company to Shareholders within the charge to UK corporation tax may, in certain circumstances, be exempt from tax.

  • The Company expects that the dividends received by AOG or OGL from their direct subsidiaries will be exempt from U.K. corporation tax due to the exemption in section 931D of the U.K. Corporation Tax Act 2009.

  • Factors affecting tax charge for the year No provision has been made for taxation on any realised gains on investments as the Company has conducted itself so as to achieve investment trust status under Section 1158 of the UK Corporation Tax Act 2010.

  • The Company intends to carry on its business at all times as an investment trust for the purposes of section 1158 of the UK Corporation Tax Act 2010 (as amended).

  • Save for not becoming a “close company” (as defined in section 439 of the UK Corporation Tax Act 2010, as amended) and satisfaction of any market capitalisation requirements under the Listing Rules, it is not expected that there will be any minimum Net Issue Proceeds set for any relevant Subsequent Placing.

  • He said they were public relations advisors.33 The warnings by Yaalon and the General Security Sev ice regarding Gaza went unheeded, and their predictions were realized.

  • If dividends paid by us fall within any of the exemptions from U.K. corporation tax set out in Part 9A of the U.K. Corporation Tax Act 2009, the receipt of the dividend by a corporate shareholder generally will be exempt from U.K. corporation tax.

  • The Company carries on its business at all times as an investment trust for the purposes of section 1158 of the UK Corporation Tax Act 2010 (as amended).

  • Due to the company’s status as an investment trust company, and the intention to continue to meet the conditions required by Section 1158 of the UK Corporation Tax Act 2010 to obtain approval in the foreseeable future, the Company has not provided for deferred tax on any capital gains and losses arising on the revaluation of investments, or current tax on any capital gains on the disposal of investments.

  • In this regard, Shareholders are referred to Chapter 3 Part 6 of the UK Corporation Tax Act 2009 and Section 378A Income Tax (Trading and other Income) Act 2005.


More Definitions of UK Corporation Tax Act

UK Corporation Tax Act means the Corporation Tax Act 2009 xx xxx United Kingdom.
Sample 1
UK Corporation Tax Act means the Corporation Tax Act 2009 of the United Kingdom. “UK Direction” has the meaning assigned to such term in the definition of “Excluded Taxes”.
Sample 1

Related to UK Corporation Tax Act

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • Canadian Tax Act means the Income Tax Act (Canada) and the regulations thereunder, as amended from time to time.

  • Foreign nonprofit corporation means an entity:

  • Australian Corporations Act means the Corporations Xxx 0000 (Cth) of Australia.

  • Domestic Corporation means an entity that is treated as a corporation for United States federal income tax purposes and is a U.S. Tax Person.

  • Tax Act means the Income Tax Act (Canada).

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended; and

  • Subchapter S Corporation (as defined in the Internal Revenue Code of 1986, as amended), Borrower may pay cash dividends on its stock to its shareholders from time to time in amounts necessary to enable the shareholders to pay income taxes and make estimated income tax payments to satisfy their liabilities under federal and state law which arise solely from their status as Shareholders of a Subchapter S Corporation because of their ownership of shares of stock of Borrower, or (d) purchase or retire any of Borrower's outstanding shares or alter or amend Borrower's capital structure.

  • Foreign corporation means a corporation for profit incorporated under a law other than the law of this state.

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Public corporation means the same as that term is defined in Section 63E-1-102.

  • Cayman Companies Act means the Companies Act (as revised) of the Cayman Islands.

  • Business Corporations Act means the Business Corporations Act (British Columbia) from time to time in force and all amendments thereto and includes all regulations and amendments thereto made pursuant to that Act;

  • Taxable REIT Subsidiary means, as to Host REIT and with regard to Host REIT’s taxable years commencing after December 31, 2000, any of Fernwood, Rockledge or any other TRS of Host REIT, and, as to any Subsidiary REIT, any TRS of such Subsidiary REIT.

  • Foreign Benefit Plan means any Employee Benefit Plan established, maintained or contributed to outside of the United States of America or which covers any employee working or residing outside of the United States.

  • Excise Tax Act means the Excise Tax Act (Canada);

  • U.S. Tax Person A citizen or resident of the United States, a corporation, partnership (except to the extent provided in applicable Treasury regulations) or other entity created or organized in or under the laws of the United States, any State thereof or the District of Columbia, an estate whose income is subject to United States federal income tax regardless of its source, or a trust if a court within the United States is able to exercise primary supervision over the administration of such trust, and one or more such U.S. Tax Persons have the authority to control all substantial decisions of such trust (or, to the extent provided in applicable Treasury regulations, certain trusts in existence as of August 20, 1996 that have elected to be treated as U.S. Tax Persons).

  • United States Tax Person A citizen or resident of the United States, a corporation, partnership or other entity created or organized in, or under the laws of, the United States, any State thereof or the District of Columbia, an estate whose income from sources without the United States is includible in gross income for United States federal income tax purposes regardless of its source or a trust if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more United States Tax Persons have the authority to control all substantial decisions of the trust, all within the meaning of Section 7701(a)(30) of the Code (or, to the extent provided in the applicable Treasury Regulations, certain trusts in existence on August 20, 1996 that have elected to be treated as United States Tax Persons).

  • QUALIFIED MUNICIPAL CORPORATION means a municipal corporation that, by resolution or ordinance adopted on or before December 31, 2011, adopted Ohio adjusted gross income, as defined by section 5747.01 of the Ohio Revised Code, as the income subject to tax for the purposes of imposing a municipal income tax.

  • Disregarded Entity means a single member limited liability company, a qualifying subchapter S subsidiary, or another entity if the company, subsidiary, or entity is a disregarded entity for federal income tax purposes.

  • Tax Ordinance means the Israeli Income Tax Ordinance [New Version], 1961, as amended.

  • S corporation means a person that has made an election under subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code for its taxable year.

  • Qualifying corporation means any person classified for federal income tax purposes as an association taxable as a corporation, except either of the following: