http://www.legislation.gov.uk/uksi/2003/3077/article/2/made

The Finance Act 2003, Section 195 and Schedule 40 (Appointed Day) Order 2003

Company acquisitions

King's Printer of Acts of Parliament

2011-07-04

TAXES

Section 195 of, and Schedule 40 to, the Finance Act 2003 (c. 14) make provision for the purposes of the Taxes Acts and the Inheritance Act 1984 (c. 51) where a company acquires any of its own shares.