- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/05/1995)
- Gwreiddiol (Fel y'i Deddfwyd)
Income and Corporation Taxes Act 1988
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1988 c. 1
- SCHEDULE 15B
- Part I
- Interpretation of Part I
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Changes over time for: Cross Heading: Interpretation of Part I
Version Superseded: 31/07/1998
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Point in time view as at 01/05/1995.
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Income and Corporation Taxes Act 1988, Cross Heading: Interpretation of Part I is up to date with all changes known to be in force on or before 09 February 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.
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Interpretation of Part IU.K.
6(1)In this Part of this Schedule “”, in relation to a company which is a venture capital trust, means new ordinary shares in that trust which, throughout the period of five years beginning with the date on which they are issued, carry no present or future preferential right to dividends or to a company’s assets on its winding up and no present or future preferential right to be redeemed.
(2)In this Part of this Schedule “”, in relation to a company, means shares forming part of a company’s ordinary share capital.
(3)In this Part of this Schedule references to a disposal of shares shall include references to a disposal of an interest or right in or over the shares.
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