Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Paragraph 466 is up to date with all changes known to be in force on or before 04 March 2025. 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.
466(1)Amend section 456 (securities issued to connected persons etc at excessive price) as follows.U.K.
(2)For subsection (7) substitute—
“(7)Chapter 2 of Part 10 of CTA 2010 (meaning of “close company”) applies for the purposes of this section but with the omission of section 442(a) (exclusion of non-UK resident companies).”
(3)In subsection (8) for “section 416 of ICTA” substitute “ sections 450 and 451 of CTA 2010 ”.
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