Version Superseded: 01/01/2014
Point in time view as at 27/07/2010.
Finance Act 2008, Paragraph 26 is up to date with all changes known to be in force on or before 09 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.
26(1)Section 567 (meaning of “overseas securities” etc) is amended as follows.U.K.
(2)After subsection (1) insert—
“(1A)“Overseas shares” means shares in a non-UK resident company.”
(3)After subsection (2) insert—
“(2A)“Overseas securities” includes overseas shares.”
(4)Accordingly, in the heading, after “of” insert “overseas shares”, ”.
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