- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
128After section 576G insert—
(1)The unquoted status requirement is that, at the time (“the relevant time”) at which the shares in respect of which the relief is claimed under this Chapter are issued—
(a)the company must be an unquoted company,
(b)there must be no arrangements in existence for the company to cease to be an unquoted company, and
(c)there must be no arrangements in existence for the company to become a subsidiary of another company (“the new company”) by virtue of an exchange of shares, or shares and securities, if—
(i)section 576J applies in relation to the exchange, and
(ii)arrangements have been made with a view to the new company ceasing to be an unquoted company.
(2)The arrangements referred to in subsection (1)(b) and (c)(ii) do not include arrangements in consequence of which any shares, stocks, debentures or other securities of the company or the new company are at any subsequent time—
(a)listed on a stock exchange that is a recognised stock exchange by virtue of an order made under section 1005 of ITA 2007, or
(b)listed on an exchange, or dealt in by any means, designated by an order made for the purposes of section 184(3)(b) or (c) of that Act,
if the order was made after the relevant time.
(3)In this section—
“arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable,
“debenture” has the meaning given by section 744 of the Companies Act 1985,
“unquoted company” has the meaning given by section 184(2) of ITA 2007.”
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