Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Paragraph 44 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.
44U.K.In relation to shares issued before 6 April 2007, section 193(5)(b) of ITA 2007 (as applied by section 79(7) of this Act) applies with the following modifications—
(a)the insertion after “held” of “ by the company ”, and
(b)the substitution for “the trader” of “ a vendor ”.
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