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Contents

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

Non-qualifying shares
The associated transactions condition

Section 532 | The associated transactions condition

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed