Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings

Part 9 U.K. Relationships treated as loan relationships

Shares with guaranteed returns: redeemable shares where public issue before 22 March 2006 U.K.

76 U.K. In relation to any case where the public issue (within the meaning of section 530(4) and (5)) is before 22 March 2006 for “7 days” in subsections (4)(b) and (5)(a) of section 530 (the redemption return condition: excepted shares) substitute “ 24 hours ”.