Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Paragraph 34 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.
34(1)In relation to shares issued before 6 April 2006, section 84 applies with the substitution in subsections (1) and (2)—U.K.
(a)of “ £15 million ” for “£7 million”, and
(b)of “ £16 million ” for “£8 million”.
(2)For the purposes of sub-paragraph (1) shares issued on or after 6 April 2006 to a company which subscribed for them before 22 March 2006 are treated as having been issued before 6 April 2006.
(3)Section 84 does not apply in relation to shares issued before 6 April 1998.
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