Finance Act 2009

This section has no associated Explanatory Notes

7U.K.Section 409(1) (postponement until redemption of debits for close companies' deeply discounted securities)—

(a)in paragraph (b), after “there is a person” insert “ ( ”, and

(b)insert at the end (not as part of paragraph (d))— “ and, where it applies, the non-qualifying territory condition is met. ”