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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 23
- Part 1
- Kind of shares acquired
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Valid from 10/07/2003
Kind of shares acquiredU.K.
4(1)The shares acquired must meet the following requirements.U.K.
(2)They must be ordinary shares that are fully paid-up and not redeemable.
(3)They must be—
(a)shares of a class listed on a recognised stock exchange, or
(b)shares in a company that is not under the control of another company, or
(c)shares in a company that is under the control of a company (other than a close company or a company that if resident in the United Kingdom would be a close company) whose shares are listed on a recognised stock exchange.
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