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Contents

Legislation
Finance (No. 2) Act 2005

SCHEDULE 3 Qualifying scheme

  • Part 1 Introductory
  • Part 2 Schemes involving hybrid entities
  • Part 3 Schemes involving hybrid effect
  • Part 4 Schemes involving hybrid effect and connected persons
  1. Finance (No. 2) Act 2005
  2. Qualifying scheme

Schedule 3 | Qualifying scheme F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Part 1Introductory

(1)Repealed

Part 2Schemes involving hybrid entities

(2)Repealed

(3)Repealed

Part 3Schemes involving hybrid effect

Schemes involving hybrid effect

(4)Repealed

Instruments of alterable character

(5)Repealed

Shares subject to conversion

(6)Repealed

Securities subject to conversion

(7)Repealed

Debt instruments treated as equity

(8)Repealed

Part 4Schemes involving hybrid effect and connected persons

Schemes involving hybrid effect and connected persons

(9)Repealed

Scheme including issue of shares not conferring a qualifying beneficial entitlement

(10)Repealed

Scheme including transfer of rights under a security

(11)Repealed

Interpretation

(12)Repealed

Notes

  1. F1

    Sch. 3 repealed (1.4.2010, with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 155, Sch. 10 Pt. 3 (with Sch. 9 paras. 1-9, 22)

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