Point in time view as at 01/05/2010.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 20.
20(1)In paragraph 19 (1) (interpretation)—U.K.
(a)before the definition of “arrangements” insert—
““51 per cent. subsidiary” has the meaning given by section 838 of the Taxes Act;”,
(b)after the definition of “associate” insert—
““bonus shares” means shares which are issued otherwise than for payment (whether in cash or otherwise);”.
(2)The amendment made by sub-paragraph (1)(a) has effect in relation to shares issued on or after 17th March 2004, except that, for the purposes of the amendment made by sub-paragraph (1)(b) of paragraph 15 of this Schedule, it has effect in accordance with sub-paragraphs (2) and (3) of that paragraph.
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