Corporation Tax Act 2009 definition

Corporation Tax Act 2009 means the Corporation Tax Xxx 0000 of the United Kingdom.
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Corporation Tax Act 2009 means the Corporation Tax Act 2009 of the UnitedKingdom.
Sample 1
Corporation Tax Act 2009 means the Corporation Tax Act 2009 of the United Kingdom.
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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.

Related to Corporation Tax Act 2009

  • 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.

  • non-taxable territory means the territory which is outside the taxable territory;

  • Foreign nonprofit corporation means an entity:

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

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

  • Transaction Tax Deductions means any Tax deductions relating to (i) any pay down or satisfaction of Company Indebtedness or other Indebtedness, (ii) the payment or incurrence of any Transaction Expenses or Transaction Bonus Payments and (iii) any other deductible payments attributable to the Contemplated Transactions economically borne by the Seller. For this purpose, any success-based fees shall be treated as deductible in accordance with Rev. Proc. 2011-29.

  • 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.

  • 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.

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

  • 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).

  • Indian-owned economic enterprise means any Indian-owned (as determined by the Secretary of the Interior) commercial, industrial, or business activity established or organized for the purpose of profit, provided that Indian ownership constitutes not less than 51 percent of the enterprise.

  • Income Tax means any federal, state, local or foreign Tax (a) based upon, measured by or calculated with respect to net income, profits or receipts (including, without limitation, capital gains Taxes and minimum Taxes) or (b) based upon, measured by or calculated with respect to multiple bases (including, without limitation, corporate franchise taxes) if one or more of the bases on which such Tax may be based, measured by or calculated with respect to, is described in clause (a), in each case together with any interest, penalties, or additions to such Tax.

  • Non-Income Tax means any Tax other than an Income Tax.

  • ITEPA 2003 means the Income Tax (Earnings and Pensions) Act 2003.

  • Provincial Minister means the member of the Cabinet of the Province of Western Cape responsible for local government;

  • Tax Commissioner means the tax commissioner appointed under section 121.03 of the Revised Code.

  • 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.

  • provincial director means the provincial director as defined in regulation 1 of the General Administrative Regulations, 2003;

  • UK Bribery Act means the Xxxxxxx Xxx 0000 of the United Kingdom, as amended, and the rules and regulations thereunder.