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Changes over time for: Section 1034
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Version Superseded: 17/07/2013
Status:
Point in time view as at 14/03/2012. This version of this provision has been superseded.
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Changes to legislation:
Corporation Tax Act 2010, Section 1034 is up to date with all changes known to be in force on or before 27 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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1034Requirements as to residenceU.K.
This section has no associated Explanatory Notes
(1)The seller must be resident and ordinarily resident 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 and ordinarily resident in the United Kingdom in the tax year in which the purchase is made.
(3)The residence and ordinary residence of personal representatives are taken for the purposes of this section to be the same as the deceased person's residence and ordinary residence immediately before that person's death.
(4)The references in this section to a person's ordinary residence are to be ignored in the case of a company.
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