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Corporation Tax Act 2010
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Corporation Tax Act 2010, Paragraph 29 is up to date with all changes known to be in force on or before 12 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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29(1)In relation to shares issued before 6 April 2007, section 79 applies with the following modifications—U.K.
(a)the omission of subsection (2),
(b)in subsection (5), the omission of paragraph (d)(ii) and the “or” immediately before it, and
(c)the omission of subsection (6).
(2)In relation to shares issued before 6 April 2000, section 79 applies with the substitution for the definition of “research and development” in subsection (7) of—
““research and development” means any activity which is intended to result in a patentable invention (within the meaning of the Patents Act 1977) or in a computer program.”
(3)Section 79 does not apply in relation to shares issued before 6 April 1998.
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