Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Cross Heading: Application in relation to corresponding bonus shares is up to date with all changes known to be in force on or before 21 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.
51(1)For the purposes of this Part of this Schedule, if—U.K.
(a)any shares (“the original shares”) have been issued to a company before a particular date, or are treated under this paragraph as having been issued to the company before a particular date, and
(b)any corresponding bonus shares are issued to the company on or after that date,
the bonus shares are treated as having been issued at the time the original shares were issued to the company or are treated as having been so issued.
(2)In this paragraph “” and “” have the same meaning as in Chapter 5 of Part 4.
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