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Corporation Tax Act 2009
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Corporation Tax Act 2009, Section 1023 is up to date with all changes known to be in force on or before 24 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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1023Supplementary provision for purposes of section 1022U.K.
This section has no associated Explanatory Notes
(1)This section applies for the purposes of section 1022.
(2)An option is a qualifying option if condition 3 in section 1016 would be met in relation to shares acquired pursuant to the option.
(3)There is a takeover of a company when another company (“the acquiring company”) acquires control of it.
(4)The following companies are qualifying companies—
(a)the acquiring company,
(b)a company that, when the takeover occurs, is a parent company of the acquiring company,
(c)a company that, when the takeover occurs, is a member of a consortium that owns the acquiring company,
(d)a company that, when the takeover occurs, is a member of a consortium that owns a parent company of the acquiring company, and
(e)a company within subsection (5).
(5)A company (“company A”) is within this subsection if when the takeover occurs—
(a)the acquiring company or a parent company of the acquiring company is a member of a consortium that owns another company (“company B”), and
(b)company A is—
(i)a member of that consortium or a parent company of a member of that consortium, and
(ii)a member of the same commercial association of companies as company B.
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