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Corporation Tax Act 2010
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- UK Public General Acts
- 2010 c. 4
- Part 24
- Chapter 4
- Section 1163
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1163Basic meaning of “holding in a company”
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(1)In this Chapter “holding in a company” means the shares or securities (whether of one class or more than one class) held in any one company.
(2)For the purposes of section 1162 a holding in a company is enlarged whenever the company whose holding it is—
(a)acquires further shares or securities of the company, but
(b)does not do so by being allotted shares or securities without becoming liable to give any consideration.
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