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Legislation

Corporation Tax Act 2009

Crossheading Consequences of section 523 applying or ceasing to apply

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Section 534 Amounts to be brought into account where section 523 applies
Section 535 Shares ceasing to be shares to which section 523 applies

Corporation Tax Act 2009
Consequences of section 523 applying or ceasing to apply

Section 535 | Shares ceasing to be shares to which section 523 applies

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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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