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Changes over time for: Cross Heading: Application in relation to corresponding bonus shares


Timeline of Changes
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Status:
Point in time view as at 31/01/2013.
Changes to legislation:
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 03 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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Application in relation to corresponding bonus sharesU.K.
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 “bonus shares” and “corresponding bonus shares” have the same meaning as in Chapter 5 of Part 4.
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