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Contents

Legislation

Finance Act 1996

Crossheading Shares treated as loan relationships

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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

Shares treated as loan relationships
Condition 1 for section 91B(6)(b)

Section 91C | Condition 1 for section 91B(6)(b)

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 91C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 419, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)