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Changes over time for: Section 73


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 31/01/2013.
Changes to legislation:
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.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
73Subscription for sharesU.K.
This
adran has no associated
Nodiadau Esboniadol
(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.
Yn ôl i’r brig