The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009

Amendments of enactments for references about shares, capital, securities, etc

This section has no associated Explanatory Memorandum

8.  In ICTA, Schedule 28A, Part 1, paragraph 5(2)(a)(1) (share premium account): substitute “610” for “130”, and substitute “2006” for “1985”.

(1)

Schedule 28A, Part 1, paragraph 5(2)(a) was inserted by the Finance Act 1995 (c. 4), Schedule 26, paragraph 3.