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Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 265 is up to date with all changes known to be in force on or before 20 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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265Meaning of “issue of securities or shares”U.K.
This section has no associated Explanatory Notes
(1)In this Part—
(a)references (however expressed) to an issue of securities of any body are to such securities of that body as carry the same rights and are issued under the same terms and on the same day, and
(b)references (however expressed) to an issue of shares in any body are to such shares in that body as are of the same class and issued on the same day.
(2)In this Part references (however expressed) to an issue of securities of or shares in a body to a company are to such of the securities or shares in an issue of securities of or shares in that body as are issued to that company in one capacity.
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