- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (16/11/2017)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 15/03/2018
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Corporation Tax Act 2009, Section 556 is up to date with all changes known to be in force on or before 15 October 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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(1)In this Chapter “securities” (except in the definition of “overseas securities” in section 559) means—
(a)shares, stock or other securities issued by—
(i)the government of the United Kingdom,
(ii)any public or local authority in the United Kingdom, or
(iii)any UK resident company or other UK resident body, or
(b)overseas securities.
(2)For the purposes of this Chapter securities are similar if they entitle their holders to—
(a)the same rights against the same persons as to capital, interest and dividends, and
(b)the same remedies for the enforcement of those rights.
(3)For the purposes of subsection (2) any difference in—
(a)the total nominal amounts of the respective securities,
(b)the form in which they are held, or
(c)the way in which they can be transferred,
is ignored.
Modifications etc. (not altering text)
C1S. 556 applied (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 18(11)
C2S. 556 applied (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 20(11)
C3S. 556 applied (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 25(4)
C4S. 556 applied (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 31(3)
C5S. 556 applied (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 22(3)
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