Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

Valid from 01/05/1995

Schedule 28A U.K. Change in ownership of investment company: deductions

Part I U.K. Significant increase in company capital

The basic rule U.K.

2 There is a significant increase in the amount of a company’s capital if amount B—

(a) exceeds amount A by at least £1 million; or

(b) is at least twice amount A.