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Legislation

Corporation Tax Act 2010

Crossheading Equity holders

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Section 158 Meaning of “equity holder”
Section 159 Use of relevant company's assets
Section 160 Meaning of “ordinary shares”
Section 161 Meaning of “restricted right to dividends”
Section 162 Meaning of “normal commercial loan”
Section 163 Normal commercial loans: company's results or value of assets
Section 164 Sections 160 and 162: supplementary
Section 164A Loan forming part of tier two capital

Corporation Tax Act 2010
Equity holders

Section 164A | Loan forming part of tier two capital

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 164A repealed (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Regulatory Capital Securities Regulations 2013 (S.I. 2013/3209), regs. 1(1), 12(a)(ii)

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