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Corporation Tax Act 2010
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1098Meaning of “unquoted company”
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(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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