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Corporation Tax Act 2010

Section 1017: Section 1015: other interpretation

3010.This section provides additional definitions for the purpose of section 1015. It is based on section 209(2), (3B), (10) and (11) of ICTA.

3011.Subsection (1) qualifies condition C in section 1015 if the return on a security is dependent on the results of the company’s business. This is based on section 209(3B) of ICTA.

3012.Subsection (2) expands the meaning of “securities connected with shares in the company” for the purpose of condition Din section 1015. It is based on section 209(2)(e)(vi) of ICTA.

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