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Finance Act 2012
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6(1)Section 173 (the shares requirement) is amended as follows.U.K.
(2)In subsection (2), for paragraph (a) (but not the “or” after it) substitute—
“(a)any present or future preferential right to dividends that is within subsection (2A),
(aa)any present or future preferential right to a company's assets on its winding up,”
(3)After that subsection insert—
“(2A)A preferential right to dividends carried by a share in a company is within this subsection if—
(a)the amount of any dividends payable pursuant to the right, or the date or dates on which they are payable, depend to any extent on a decision of the company, the holder of the share or any other person, or
(b)the amount of any dividends that become payable at any time pursuant to the right includes any amount that became payable at any earlier time pursuant to the right, but has not been paid.”
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