http://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/9/crossheading/shares-with-guaranteed-returns-redeemable-shares-where-public-issue-before-22-march-2006/2013-07-17
Corporation Tax Act 2009
An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
text
text/xml
en
Statute Law Database
2024-06-11
Expert Participation
2013-07-17
Corporation Tax Act 2009
s. 1094(2A)-(2C)
Finance Act 2012
Sch. 3
para. 13(3)
Corporation Tax Act 2009
s. 1106(4A)-(4C)
Finance Act 2012
Sch. 3
para. 14(3)
Corporation Tax Act 2009
Blanket amendment
The Treaty of Lisbon (Changes in Terminology) Order 2011
art. 3
4
art. 3(2)
art. 3(3)
4(2)
6(4)
(5)
art. 2
Corporation Tax Act 2009
s. 322(2A)(zb)
Finance Act 2016
s. 73(5)
Corporation Tax Act 2009
s. 1058B(5)(ea)
Neonatal Care (Leave and Pay) Act 2023
Sch.
para. 57
s. 3(3)
SCHEDULES
SCHEDULE 2Transitionals and savings
Part 9Relationships treated as loan relationships
Shares with guaranteed returns: redeemable shares where public issue before 22 March 2006
76
In relation to any case where the public issue (within the meaning of section 530(4) and (5)) is before 22 March 2006 for “7 days” in subsections (4)(b) and (5)(a) of section 530 (the redemption return condition: excepted shares) substitute “
24 hours
”
.