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Corporation Tax Act 2010
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722When things other than ordinary share capital may be taken into account: Chapter 6U.K.
This section has no associated Explanatory Notes
(1)This section applies for the purposes of Chapter 6 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 change in the ownership of the company.
(4)In determining whether there has been a change in the ownership of the company for the purposes of Chapter 6, 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.
Modifications etc. (not altering text)
C1Ss. 719-724A modified (with effect in relation to accounting periods commencing on or after 31.12.2023) by Finance (No. 2) Act 2023 (c. 30), ss. 212(5), 264
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