http://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/77
Corporation Tax Act 2009
An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
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2024-04-09
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2024-01-04
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SCHEDULES
SCHEDULE 2Transitionals and savings
Part 9Relationships treated as loan relationships
Shares with guaranteed returns: income-producing assets for the increasing value condition
77
In relation to any time before 16 May 2008, section 527(4) (meaning of “income-producing assets” for the purposes of the increasing value condition) applies with the substitution for paragraph (c) of the following paragraph—
c
any share as respects which the redemption return condition is met or would be met apart from section 529(1)(c) (excepted shares),