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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2009/4/section/398/enacted</dc:identifier><dc:title>Corporation Tax Act 2009</dc:title><dc:modified>2025-10-14</dc:modified><dc:subject>Corporation tax</dc:subject><dc:subject>Tax</dc:subject><dc:subject>Mineral extraction, mining, quarrying</dc:subject><dc:subject>Income tax</dc:subject><dc:subject>Redundancy</dc:subject><dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
					
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					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2009/4/contents/enacted" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2009/4/section/398/2009-04-01" title="2009-04-01"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2009/4/section/398/2010-04-08" title="2010-04-08"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2009/4/section/398/2019-02-12" title="2019-02-12"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2009/4/section/398" title="current"/>
					
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S. 1058B was omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(13), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2" Row="1757" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-84e0c94cfb876ec06904ed1c2fcf7d61" AffectedNumber="4" URI="http://www.legislation.gov.uk/id/effect/key-84e0c94cfb876ec06904ed1c2fcf7d61" RequiresApplied="false" AffectingYear="2023" Modified="2025-10-17T10:15:32Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-1058B-5-ea" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1058B/5/ea" FoundRef="section-1058B">s. 1058B(5)(ea)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Neonatal Care (Leave and Pay) Act 2023</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule" URI="http://www.legislation.gov.uk/id/ukpga/2023/20/schedule">Sch. </ukm:Section><ukm:Section Ref="schedule-paragraph-57" URI="http://www.legislation.gov.uk/id/ukpga/2023/20/schedule/paragraph/57">para. 57</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-3-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/20/section/3/3">s. 3(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/><ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2025/41" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2025-01-17" Qualification="wholly in force" CommencingYear="2025" CommencingNumber="41"><ukm:CommencingProvisions><ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2025/41/regulation/2">reg. 2</ukm:Section></ukm:CommencingProvisions></ukm:InForce></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
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				</ukm:Metadata><Primary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation"><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/body" NumberOfProvisions="1330" NumberFormat="default"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/part/5/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/part/5" NumberOfProvisions="185" id="part-5"><Number>Part 5</Number><Title>Loan Relationships</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/part/5/chapter/12/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/part/5/chapter/12" NumberOfProvisions="23" id="part-5-chapter-12"><Number>Chapter 12</Number><Title>Special rules for particular kinds of securities</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/part/5/chapter/12/crossheading/introduction/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/part/5/chapter/12/crossheading/introduction" NumberOfProvisions="1" id="part-5-chapter-12-crossheading-introduction"><Title>Introduction</Title><P1group><Title>Overview of Chapter</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/section/398/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/398" id="section-398">
<Pnumber PuncAfter="">398</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/section/398/1/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/398/1" id="section-398-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Chapter sets out rules relating to the holding of particular kinds of securities.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/section/398/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/398/2" id="section-398-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In particular, see—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/section/398/2/a/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/398/2/a" id="section-398-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>sections 399 to 405 (gilt-edged securities),</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/section/398/2/b/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/398/2/b" id="section-398-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>sections 406 to 412 (deeply discounted securities: connected companies and close companies),</Text>
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</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/section/398/2/c/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/398/2/c" id="section-398-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>sections 413 and 414 (funding bonds),</Text>
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</P3>
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<Pnumber>d</Pnumber>
<P3para>
<Text>sections 415 to 419 (derivatives), and</Text>
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</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/section/398/2/e/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/398/2/e" id="section-398-2-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>section 420 (assumptions where options etc apply).</Text>
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</P2>
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<Pnumber>3</Pnumber>
<P2para>
<Text>For other special rules about deeply discounted securities, see section 385 (company partners' shares where firm owns deeply discounted securities).</Text>
</P2para>
</P2>
</P1para>
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