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Changes over time for: Cross Heading: Share capital issued as paid up otherwise than by receipt of new consideration


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 15/09/2016
Status:
Point in time view as at 01/04/2010.
Changes to legislation:
Corporation Tax Act 2010, Cross Heading: Share capital issued as paid up otherwise than by receipt of new consideration is up to date with all changes known to be in force on or before 11 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.

Changes to Legislation
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Share capital issued as paid up otherwise than by receipt of new considerationU.K.
106(1)In relation to share capital issued before 7 April 1973—U.K.
(a)section 1026(1)(b) applies with the substitution of “ distribution ” for “qualifying distribution”, and
(b)section 1027(2)(b) applies with the substitution of “ distributions ” for “qualifying distributions”.
(2)Section 1026 does not apply if the share capital mentioned in subsection (1) of that section was issued before 7 April 1965.
(3)The reference in section 1027(2)(a) to amounts paid up on shares does not include amounts paid up before 7 April 1965.
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