- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2010)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 06/04/2010.
Corporation Tax Act 2010, Section 269 is up to date with all changes known to be in force on or before 15 August 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.
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(1)In this Part—
“body” includes an unincorporated association, and
“
” means shares which are issued otherwise than for payment (whether in cash or otherwise).(2)For the purposes of this Part shares in a company are not treated as being of the same class unless they would be so treated if they were—
(a)included in the official UK list, and
(b)admitted to trading on the London Stock Exchange.
(3)For the purposes of this Part the market value at any time of any asset is the price which it might reasonably be expected to fetch on a sale at that time in the open market free from any interest or right which exists by way of security in or over it.
(4)In this Part—
(a)references to CITR obtained by the investor in respect of any investment (or part of an investment) include references to CITR obtained by the investor in respect of that investment (or part) at any time after the investor has disposed of it, and
(b)references to the withdrawal or reduction of CITR obtained by the investor in respect of the investment (or any part of it) include references to the withdrawal or reduction of CITR obtained in respect of that investment (or part) at any such time.
(5)In the case of any condition that cannot be met until a future date—
(a)references in this Part to a condition being met for the time being are to nothing having occurred to prevent its being met, and
(b)references to its continuing to be met are to nothing occurring to prevent its being met.
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