Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Paragraph 40 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.
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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