Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 2 U.K. Transitionals and savings etc

Part 24 U.K. Corporation Tax Acts definitions etc

114 (1) In relation to shares and securities issued before 17 April 2002, section 1164(1) has effect— U.K.

(a) as if in subsection (1) “ or amalgamation ” were inserted after “scheme of reconstruction”, and

(b) as if section 1165(2) were omitted.

(2) In sub-paragraph (1) “shares” has the same meaning as in Chapter 4 of Part 24.