Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Cross Heading: Transactions in securities: meaning of relevant companies for the purposes of sections 737 and 738 is up to date with all changes known to be in force on or before 09 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
85(1)In its application to a transaction in securities that took place before 29 April 1996 or two or more transactions in securities the first of which took place before that date, section 739(1)(b)(i) (meaning of “relevant company”) applies with the substitution for the words “included in the official UK list” of the words “ authorised to be dealt in on the Stock Exchange ”.U.K.
(2)In its application to a transaction in securities that took place before 1 January 1997 or two or more transactions in securities the first of which took place before that date, section 739(1) applies as if the companies referred to in paragraph (b) included companies none of whose shares or stocks are dealt in on the Unlisted Securities Market regularly or from time to time.
(3)In this paragraph “companies” and “transaction in securities” have the same meaning as in Part 15 (see section 751).
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