Version Superseded: 01/04/2010
Point in time view as at 01/04/2008.
There are currently no known outstanding effects for the Income Tax Act 2007, Cross Heading: The property managing subsidiaries requirement.
44(1)Section 141 does not apply in relation to shares issued before 17 March 2004.U.K.
(2)Sub-paragraph (1) applies in relation to section 576F of ICTA (which makes corresponding provision for the purposes of corporation tax) as it applies in relation to section 141.
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