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Legislation
Corporation Tax Act 2009

Chapter 7 Shares with guaranteed returns etc

  • Crossheading Application of Part 5 to certain shares as rights under creditor relationship
  • Crossheading Shares subject to outstanding third party obligations
  • Crossheading Non-qualifying shares
  • Crossheading Consequences of section 523 applying or ceasing to apply
  1. Part 6 Relationships treated as loan relationships etc
  2. Chapter 7 Shares with guaranteed returns etc

Chapter 7 Shares with guaranteed returns etc

From legislation.gov.uk

Contents

  1. Crossheading Application of Part 5 to certain shares as rights under creditor relationship
  2. Crossheading Shares subject to outstanding third party obligations
  3. Crossheading Non-qualifying shares
  4. Crossheading Consequences of section 523 applying or ceasing to apply
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