Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Section 73 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.
(1)This section has effect for the purposes of this Chapter.
(2)A company subscribes for shares in another company if they are issued to the company by the other company in consideration of money or money's worth.
(3)If—
(a)a company has subscribed for, or is treated under this subsection as having subscribed for, any shares, and
(b)any corresponding bonus shares are subsequently issued to the company,
the company is treated as having subscribed for the bonus shares.
(4)If—
(a)a company subscribed for any shares (“the original shares”) on a particular date, and
(b)any corresponding bonus shares are treated as having been subscribed for by the company under subsection (3),
the company is treated as having subscribed for the bonus shares on that date.
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