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Legislation
Corporation Tax Act 2009

Chapter 6A Shares accounted for as liabilities

  • Section 521A Introduction to Chapter
  • Section 521B Application of Part 5 to certain shares as rights under creditor relationship
  • Section 521C Shares accounted for as liabilities
  • Section 521D Excepted shares
  • Section 521E Unallowable purpose
  • Section 521F Shares becoming or ceasing to be shares to which section 521B applies
  1. Part 6 Relationships treated as loan relationships etc
  2. Chapter 6A Shares accounted for as liabilities

Chapter 6A Shares accounted for as liabilities

From legislation.gov.uk

Contents

  1. Section 521A Introduction to Chapter
  2. Section 521B Application of Part 5 to certain shares as rights under creditor relationship
  3. Section 521C Shares accounted for as liabilities
  4. Section 521D Excepted shares
  5. Section 521E Unallowable purpose
  6. Section 521F Shares becoming or ceasing to be shares to which section 521B applies
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