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Income Tax Act 2007

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Changes over time for: Cross Heading: The qualifying subsidiaries requirement

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Changes to legislation:

There are currently no known outstanding effects for the Income Tax Act 2007, Cross Heading: The qualifying subsidiaries requirement. Help about Changes to Legislation

The qualifying subsidiaries requirementU.K.

43(1)Section 140 does not apply in relation to shares issued before 6 April 1998.U.K.

F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 2 para. 43(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

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