Textual Amendments
F1Word in Sch. 4 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 164, 204 (with Sch. 8 paras. 205-215)
18U.K.Eligible shares must be—
(a)fully paid up, and
(b)not redeemable.