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Legislation

Corporation Tax Act 2009

Crossheading Deeply discounted securities: connected companies and close companies

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Section 406 Introduction
Section 407 Postponement until redemption of debits for connected companies' deeply discounted securities
Section 408 Companies connected for section 407
Section 409 Postponement until redemption of debits for close companies' deeply discounted securities
Section 410 Exceptions to section 409
Section 411 Interpretation of section 409
Section 412 Persons indirectly standing in the position of creditor

Corporation Tax Act 2009
Deeply discounted securities: connected companies and close companies

Section 407 | Postponement until redemption of debits for connected companies' deeply discounted securities

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 407 omitted (with effect in accordance with s. 25(6)-(14) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 25(2)(c)

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