- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (31/01/2013)
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Corporation Tax Act 2010
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Changes over time for: Paragraph 40
Alternative versions:
- 01/04/2010- Amendment
- 31/01/2013
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Point in time view as at 31/01/2013.
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Corporation Tax Act 2010, Paragraph 40 is up to date with all changes known to be in force on or before 28 February 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.
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Nodiadau Esboniadol
40U.K.In relation to shares issued before 6 April 1998, section 90 applies with the following modifications—
(a)in the definition of “excluded company” in subsection (1), the substitution for “in land, in commodities or futures or in shares, securities or other financial instruments” of “ in shares, securities, land, trades or commodity futures ”,
(b)in subsection (6), the insertion after “excluded company” of “ or is a non-UK resident ”.
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