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Corporation Tax Act 2010

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Corporation Tax Act 2010, Section 200 is up to date with all changes known to be in force on or before 25 December 2024. 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. Help about Changes to Legislation

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200Company wholly owned by a charityU.K.
This adran has no associated Nodiadau Esboniadol

(1)For the purposes of this Chapter a company is wholly owned by a charity if condition A or B is met.

(2)Condition A is that—

(a)the company has an ordinary share capital, and

(b)every part of that share capital is owned by a charity (whether or not the same charity).

(3)Condition B is that—

(a)the company is limited by guarantee, and

(b)every beneficiary of the company is or must be a charity or a company wholly owned by a charity.

(4)Ordinary share capital of a company is treated as owned by a charity if a charity—

(a)directly or indirectly owns that share capital within the meaning of Chapter 3 of Part 24, or

(b)would be taken so to own it if references in that Chapter to a body corporate included references to a charity which is not a body corporate.

[F1(4A)In the case of a charity which is a registered club, ordinary share capital of a company is treated as owned by a charity if the charity beneficially owns that share capital.]

(5)A beneficiary of a company is a person who—

(a)is beneficially entitled to participate in the company's divisible profits, or

(b)will be beneficially entitled to share in any of the company's net assets available for distribution on its winding up.

Textual Amendments

F1S. 200(4A) inserted (with effect in accordance with s. 35(13)(14) of the amending Act) by Finance Act 2014 (c. 26), s. 35(4)

Modifications etc. (not altering text)

C1S. 200 applied (with modifications) by 2007 c. 3, s. 809ZJ(9) (as inserted (with effect in accordance with Sch. 3 paras. 27, 28 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 1)

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