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Corporation Tax Act 2010
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Changes over time for: Paragraph 459
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- 01/04/2010- Amendment
- 14/03/2012
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Corporation Tax Act 2010, Paragraph 459 is up to date with all changes known to be in force on or before 08 February 2025. 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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459U.K.After section 410 insert—
“410AConversion etc of bonus share capital
(1)This section applies if bonus share capital falling within section 410(1)(b) is converted into, or exchanged for, shares in the company of a different class.
(2)Section 410 does not apply to any shares in the company issued—
(a)in connection with the conversion or exchange, and
(b)in consideration of the cancellation, extinguishment or acquisition by the company of the bonus share capital.”
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