Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Paragraph 571 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.
571(1)Amend Schedule 2 (transitional and savings) as follows.U.K.
(2)In paragraph 51(1)(i) in the inserted subsection (6)—
(a)for “paragraphs 1 and 3 of Schedule 18 to ICTA” substitute “ Chapter 6 of Part 5 of CTA 2010 ”, and
(b)in paragraph (a) for “paragraph 3 to the first company” substitute “ section 166 of that Act to company A ”.
(3)After paragraph 57 insert (in Part 6)—
57A(1)For the purposes of this Part of this Schedule, if—
(a)any shares (“the original shares”) have been issued to an individual before a particular date, or are treated under this paragraph as having been issued to the individual before a particular date, and
(b)any corresponding bonus shares are issued to the individual on or after that date,
the bonus shares are treated as having been issued at the time the original shares were issued to the individual or are treated as having been so issued.
(2)In this paragraph “bonus shares” and “corresponding bonus shares” have the same meaning as in Chapter 6 of Part 4.”
(4)In paragraph 80(f) in the inserted subsection (6)—
(a)for “paragraphs 1 and 3 of Schedule 18 to ICTA” substitute “ Chapter 6 of Part 5 of CTA 2010 ”, and
(b)in paragraph (a) for “paragraph 3 to the first company” substitute “ section 166 of that Act to company A ”.
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