Corporation Tax Act 2009

[F1931UMeaning of “ordinary share” and “redeemable”U.K.
This adran has no associated Nodiadau Esboniadol

(1)In this Part “ordinary share” means a share that does not carry any present or future preferential right to dividends or to a company's assets on its winding up.

(2)A share is regarded as “redeemable” for the purposes of this Part only if it is redeemable as a result of its terms of issue (or any collateral arrangements)—

(a)requiring redemption,

(b)entitling the holder to require redemption, or

(c)entitling the issuing company to redeem.]

Textual Amendments

F1Pt. 9A inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 1 (with Sch. 14 para. 32)