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Legislation

Corporation Tax Act 2009

Crossheading Non-qualifying shares

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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

Corporation Tax Act 2009
Non-qualifying shares

Section 527 | The increasing value condition

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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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