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Legislation
Corporation Tax Act 2010

Crossheading Purchase of own shares

  • Section 1033 Purchase by unquoted trading company of own shares
  • Section 1034 Requirements as to residence
  • Section 1035 Requirement as to period of ownership
  • Section 1036 Determining the period of ownership
  • Section 1037 Requirement as to reduction of seller's interest as shareholder
  • Section 1038 Section 1037: effect of entitlement to profits
  • Section 1039 Requirements where purchasing company is a member of a group
  • Section 1040 Determining whether interests as shareholders in a group are substantially reduced
  • Section 1041 Section 1040: effect of entitlement to profits
  • Section 1042 Other requirements
  • Section 1043 Relaxation of requirements in certain cases
  1. Chapter 3 Matters which are not distributions
  2. Crossheading Purchase of own shares

Crossheading Purchase of own shares

From legislation.gov.uk

Contents

  1. Section 1033 Purchase by unquoted trading company of own shares
  2. Section 1034 Requirements as to residence
  3. Section 1035 Requirement as to period of ownership
  4. Section 1036 Determining the period of ownership
  5. Section 1037 Requirement as to reduction of seller's interest as shareholder
  6. Section 1038 Section 1037: effect of entitlement to profits
  7. Section 1039 Requirements where purchasing company is a member of a group
  8. Section 1040 Determining whether interests as shareholders in a group are substantially reduced
  9. Section 1041 Section 1040: effect of entitlement to profits
  10. Section 1042 Other requirements
  11. Section 1043 Relaxation of requirements in certain cases
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