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Legislation

Corporation Tax Act 2009

Crossheading Shares subject to outstanding third party obligations

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Section 524 Shares subject to outstanding third party obligations
Section 525 Meaning of “interest-like investment”

Corporation Tax Act 2009
Shares subject to outstanding third party obligations

Section 525 | Meaning of “interest-like investment”

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12

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