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dividend in specie

dividend in specie small uk company

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A small uk resident company that I act for has received a dividend in specie. Is the amount receieved subject to corporation tax under CTA 2009 section 931a or could it be exempt from corpoartion tax under CTA 2009 part 9a ? 

Can anyone advise which dividends in specie qualify for these exemptions?

Thanks in advance

Jonathan