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Corporation Tax Act 2010
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- UK Public General Acts
- 2010 c. 4
- SCHEDULE 2
- Part 5
- Paragraph 34
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The gross assets requirement
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34(1)In relation to shares issued before 6 April 2006, section 84 applies with the substitution in subsections (1) and (2)—
(a)of “£15 million” for “£7 million”, and
(b)of “£16 million” for “£8 million”.
(2)For the purposes of sub-paragraph (1) shares issued on or after 6 April 2006 to a company which subscribed for them before 22 March 2006 are treated as having been issued before 6 April 2006.
(3)Section 84 does not apply in relation to shares issued before 6 April 1998.
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