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Corporation Tax Act 2010

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Changes over time for: Paragraph 236

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Changes to legislation:

Corporation Tax Act 2010, Paragraph 236 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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236U.K.In section 151BA (CITR: identification of securities of shares on a disposal) in subsection (10)(b)—

(a)in sub-paragraph (i) for “Part 5 of Schedule 16 to the Finance Act 2002” substitute “ Part 7 of CTA 2010 ”,

(b)in sub-paragraph (ii)—

(i)for “so attributable” substitute “ attributable to securities, shares or debentures ”, and

(ii)for “paragraph 26 of that Schedule” substitute “ section 240 of that Act ”, and

(c)in sub-paragraph (iii) for “paragraph 49 of that Schedule” substitute “ section 267 of that Act ”.

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