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Legislation
Corporation Tax Act 2010

Crossheading Receipts of value

  • Section 246 Value received by investor during 6 year period: loans
  • Section 247 Value received by investor during 6 year period: securities or shares
  • Section 248 Receipts of insignificant value to be added together
  • Section 249 When value is received
  • Section 250 The amount of value received
  • Section 251 Value received if there is more than one investment
  • Section 252 Effect of receipt of value on future claims
  • Section 253 Receipts of value by or from connected persons
  1. Receipts of value
  2. Receipts of value by or from connected persons

Section 253 | Receipts of value by or from connected persons

From legislation.gov.uk

In sections 246 to 252, if the context permits, references to the investor or the CDFI include references to any person who at any time in the 6 year period relating to the investment is connected with the investor or, as the case may be, the CDFI, whether or not the person is connected at the material time.

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