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Corporation Tax Act 2010

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

721When things other than ordinary share capital may be taken into account: Chapters 2 to 5
This adran has no associated Nodiadau Esboniadol

(1)This section applies for the purposes of Chapters 2 to 5 if conditions A and B are met.

(2)Condition A is that persons (whether company members or not) possess extraordinary rights or powers under any document regulating a company.

(3)Condition B is that because of that fact ownership of the ordinary share capital may not be an appropriate test of whether there has been a major change in the persons for whose benefit the relief may ultimately enure.

(4)In determining whether there has been a change in the ownership of the company for the purposes of Chapter 2, 3, 4 or 5, any of the following may be taken into account instead of ordinary share capital—

(a)holdings of all kinds of share capital,

(b)holdings of any particular kind of share capital,

(c)voting power, and

(d)any other kind of special power.

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