Search Legislation

Corporation Tax Act 2010

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

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

 Help about opening options

Version Superseded: 15/09/2016

Alternative versions:

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Point in time view as at 01/04/2010.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. Help about Changes to Legislation

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.

Back to top

Options/Help

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?