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Status:
Point in time view as at 16/12/2010.
Changes to legislation:
There are currently no known outstanding effects for the Postal Services Act 2000, Cross Heading: Shares and other securities.
Changes to Legislation
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Shares and other securitiesU.K.
2U.K.Any share issued by the Post Office company or any of its wholly owned subsidiaries in pursuance of section 63 shall be treated for the purposes of the Corporation Tax Acts as if it had been issued wholly in consideration of a subscription paid to the company concerned of an amount equal to the nominal value of the share.
3U.K.Any security (other than a share) issued by the Post Office company or any of its wholly owned subsidiaries in pursuance of section 63 or 74 shall be treated for the purposes of the Corporation Tax Acts as if it had been issued wholly in consideration of a loan made to the company concerned of an amount equal to the principal sum payable under the security.
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