Chwilio Deddfwriaeth

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Corporation Tax Act 2009

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526Non-qualifying shares
This adran has no associated Nodiadau Esboniadol

(1)This section applies to the share held by the investing company if—

(a)it is a non-qualifying share (see subsection (2)),

(b)it does not fall to be treated for the accounting period in question as if it were rights under a creditor relationship of the company because of section 490 (holdings in OEICs, unit trusts and offshore funds treated as creditor relationship rights), and

(c)section 130 (traders receiving distributions etc) does not apply in relation to distributions in respect of the share.

(2)A share is a non-qualifying share for the purposes of this section if one or more of the following conditions is met—

(a)the increasing value condition,

(b)the redemption return condition, and

(c)the associated transactions condition.

(3)In this Chapter—

  • “the increasing value condition” has the meaning given in section 527,

  • “the redemption return condition” has the meaning given in section 529, and

  • “the associated transactions condition” has the meaning given in section 532.

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