- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (26/03/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
No versions valid at: 26/03/2009
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Corporation Tax Act 2009, Section 535 is up to date with all changes known to be in force on or before 21 December 2024. 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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Yn ddilys o 01/04/2009
(1)This section applies if at any time section 523 (application of Part 5 to certain shares as rights under creditor relationship) ceases to apply in the case of a share held by the investing company.
(2)The company is treated for the purposes of Part 5—
(a)as having disposed of the share immediately before that time for consideration of an amount equal to its fair value at that time, and
(b)as having immediately reacquired it for consideration of the same amount.
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