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Legislation
Corporation Tax Act 2010

Crossheading Supplementary provision

  • Section 725 Provision applying for the purposes of Chapters 2 to 5A
  • Section 726 Interpretation of Chapter
  1. Supplementary provision
  2. Interpretation of Chapter

Section 726 | Interpretation of Chapter

From legislation.gov.uk

In this Chapter—

“ownership” means beneficial ownership (and references to acquisition and shareholder are construed accordingly), and

“shares” includes stock.

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