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Corporation Tax Act 2009

Changes over time for: Section 1023

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1023Supplementary provision for purposes of section 1022U.K.
This adran has no associated Nodiadau Esboniadol

(1)This section applies for the purposes of section 1022.

(2)An option is a qualifying option if condition 3 in section 1016 would be met in relation to shares acquired pursuant to the option.

(3)There is a takeover of a company when another company (“the acquiring company”) acquires control of it.

(4)The following companies are qualifying companies—

(a)the acquiring company,

(b)a company that, when the takeover occurs, is a parent company of the acquiring company,

(c)a company that, when the takeover occurs, is a member of a consortium that owns the acquiring company,

(d)a company that, when the takeover occurs, is a member of a consortium that owns a parent company of the acquiring company, and

(e)a company within subsection (5).

(5)A company (“company A”) is within this subsection if when the takeover occurs—

(a)the acquiring company or a parent company of the acquiring company is a member of a consortium that owns another company (“company B”), and

(b)company A is—

(i)a member of that consortium or a parent company of a member of that consortium, and

(ii)a member of the same commercial association of companies as company B.

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