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Legislation
Corporation Tax Act 2009

Crossheading Non-qualifying shares

  • Section 526 Non-qualifying shares
  • Section 527 The increasing value condition
  • Section 528 Regulations about income-producing assets
  • Section 529 The redemption return condition
  • Section 530 The redemption return condition: excepted shares
  • Section 531 The redemption return condition: unallowable purposes
  • Section 532 The associated transactions condition
  • Section 533 Power to change conditions for non-qualifying shares
  1. Chapter 7 Shares with guaranteed returns etc
  2. Crossheading Non-qualifying shares

Crossheading Non-qualifying shares

From legislation.gov.uk

Contents

  1. Section 526 Non-qualifying shares
  2. Section 527 The increasing value condition
  3. Section 528 Regulations about income-producing assets
  4. Section 529 The redemption return condition
  5. Section 530 The redemption return condition: excepted shares
  6. Section 531 The redemption return condition: unallowable purposes
  7. Section 532 The associated transactions condition
  8. Section 533 Power to change conditions for non-qualifying shares
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