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Corporation Tax Act 2010
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688Meaning of “significant increase in the amount of a company’s capital”
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(1)This section and sections 689 to 691 have effect for determining whether, for the purposes of section 677(2), there is a significant increase in the amount of a company’s capital after a change in the ownership of the company.
(2)There is a significant increase in the amount of a company’s capital if amount B—
(a)exceeds amount A by at least £1 million, or
(b)is at least twice amount A.
(3)For the meaning of—
(a)“amount A” and “amount B”, see sections 689 and 690 respectively, and
(b)“amount of capital”, see section 691.
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