- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax Act 2007
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Rhagor o Adnoddau
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
230Repayment of authorised minimum within 12 months
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Nodiadau Esboniadol
(1)This section applies if—
(a)a company issues share capital (“the original shares”) of nominal value equal to the authorised minimum (within the meaning of the Companies Act 1985 (c. 6)) for the purposes of complying with section 117 of that Act (public company not to do business unless requirements as to share capital complied with), and
(b)the registrar of companies issues the company with a certificate under that section.
(2)Section 224(2) does not apply in relation to any redemption of the original shares within 12 months of the date on which they were issued.
(3)In relation to companies incorporated under the law of Northern Ireland, references in subsection (1) to the Companies Act 1985 and to section 117 of that Act have effect as references to the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)) and to Article 127 of that Order.
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