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Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 237 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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237Securities or shares: no claim after disposal or excessive receipts of valueU.K.
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(1)If the investment consists of securities or shares, a claim made for an accounting period must relate only to those securities or shares held by the investor, as sole beneficial owner, continuously throughout the period—
(a)beginning when the investment is made, and
(b)ending immediately before the qualifying date relating to the accounting period.
(2)No claim may be made for an accounting period if before the qualifying date relating to that period paragraphs (a) to (d) of section 247(1) (receipts of value in the 6 year period exceeding permitted limits) apply in relation to the investment or any part of it.
(3)For the purposes of this section the qualifying date relating to an accounting period is the next anniversary of the investment date to occur after the end of that period.
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