Point in time view as at 01/04/2010.
Corporation Tax Act 2010, Section 1098 is up to date with all changes known to be in force on or before 14 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.
(1)A company is an unquoted company for the purposes of this Chapter if none of its shares is—
(a)listed in the Official List of the Stock Exchange, and
(b)dealt in on the Stock Exchange regularly or from time to time.
(2)But a company is not an unquoted company for the purposes of this Chapter if it is under the control of (and only of) one or more companies which are not unquoted companies for those purposes.
(3)The reference in subsection (1) to shares does not include debenture stock, loan stock, preferred shares or preferred stock.
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