SCHEDULES
F1F1SCHEDULE 8
Annotations:
Amendments (Textual)
Part VIII Types of share that may be used
Requirement as to listing etc.
61
Eligible shares must be—
a
shares of a class listed on a recognised stock exchange; or
b
shares in a company which is not under the control of another company; or
c
shares in a company which is under the control of a company (other than a company which is, or would if resident in the United Kingdom be, a close company) whose shares are listed on a recognised stock exchange.
Sch. 8 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)