- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 1972
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8(1)No consideration derived from the value of any share capital or security of a company, or from voting or other rights in a company, shall be regarded for the purposes of Part X of the Taxes Act or this Schedule as new consideration received by the company unless the consideration consists of—
(a)money or value received from the company as a qualifying distribution;
(b)money received from the company as a payment which for those purposes constitutes a repayment of that share capital or of the principal secured by that security ; or
(c)the giving up of the right to that share capital or security on its cancellation, extinguishment or acquisition by the company.
(2)No amount shall be regarded as new consideration by virtue of sub-paragraph (1)(b) or (c) above in so far as it exceeds any new consideration received by the company for the issue of the share capital or security in question or, in the case of share capital which constituted a qualifying distribution on issue, the nominal value of that share capital.
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