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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Deduction schemes

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Section 236 Schemes involving hybrid entities
Section 237 Instruments of alterable character
Section 238 Shares subject to conversion
Section 239 Securities subject to conversion
Section 240 Debt instruments treated as equity
Section 241 Scheme including issue of shares not conferring qualifying beneficial entitlement
Section 242 Scheme including transfer of rights under a security

Taxation (International and Other Provisions) Act 2010
Deduction schemes

Section 240 | Debt instruments treated as equity

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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