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Legislation
Finance Act 1996

Crossheading Shares treated as loan relationships

  • Section 91A Shares subject to outstanding third party obligations
  • Section 91B Non-qualifying shares
  • Section 91C Condition 1 for section 91B(6)(b)
  • Section 91D Condition 2 for section 91B(6)(b)
  • Section 91E Condition 3 for section 91B(6)(b)
  • Section 91F Power to add, vary or remove Conditions for section 91B(6)(b)
  • Section 91G Shares beginning or ceasing to be subject to section 91A or 91B
  1. Shares treated as loan relationships
  2. Shares subject to outstanding third party obligations

Section 91A | Shares subject to outstanding third party obligations

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1F2

Notes

  1. F1

    S. 91A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 417, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

  2. F2

    S. 91A and cross-heading inserted (with effect in accordance with Sch. 7 para. 10(7) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 7 para. 10(1)(2)

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