Corporation Tax Act 2010, Section 1034 is up to date with all changes known to be in force on or before 06 May 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.
(1)The seller must be resident F1... in the United Kingdom in the tax year in which the purchase is made.
(2)If the shares are held through a nominee, the nominee must also be resident F1... in the United Kingdom in the tax year in which the purchase is made.
(3)The residence F2... of personal representatives are taken for the purposes of this section to be the same as the deceased person's residence F2... immediately before that person's death.
F3(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in s. 1034(1)(2) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 145(2) (with Sch. 46 para. 145(5))
F2Words in s. 1034(3) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 145(3) (with Sch. 46 para. 145(5))
F3S. 1034(4) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 145(4) (with Sch. 46 para. 145(5))
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