Version Superseded: 15/09/2016
Point in time view as at 31/01/2013. This version of this provision has been superseded.
Corporation Tax Act 2010, Section 751 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.
In this Part—
“company” includes any body corporate,
“dividends” includes references to other qualifying distributions and to interest,
“securities”—
includes shares and stock, and
in relation to a company not limited by shares (whether or not it has a share capital) also includes a reference to the interest of a member of the company as such, whatever the form of that interest,
“trading stock” has the meaning given by section 163 of CTA 2009, and
“transaction in securities” means transactions, of whatever description, relating to securities, and in particular—
the purchase, sale or exchange of securities,
issuing or securing the issue of new securities,
applying or subscribing for new securities, and
altering or securing the alteration of the rights attached to securities.
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