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Corporation Tax Act 2009

Changes over time for: Chapter 7

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Chapter 7U.K.Shares with guaranteed returns etc

Application of Part 5 to certain shares as rights under creditor relationshipU.K.

F1522Introduction to ChapterU.K.

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Textual Amendments

F1Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12

F1523Application of Part 5 to certain shares as rights under creditor relationshipU.K.

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Textual Amendments

F1Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12

Shares subject to outstanding third party obligationsU.K.

F1524Shares subject to outstanding third party obligationsU.K.

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Textual Amendments

F1Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12

F1525Meaning of “interest-like investment”U.K.

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Textual Amendments

F1Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12

Non-qualifying sharesU.K.

F1526Non-qualifying sharesU.K.

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Textual Amendments

F1Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12

F1527The increasing value conditionU.K.

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Textual Amendments

F1Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12

F1528Regulations about income-producing assetsU.K.

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Textual Amendments

F1Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12

F1529The redemption return conditionU.K.

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Textual Amendments

F1Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12

F1530The redemption return condition: excepted sharesU.K.

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Textual Amendments

F1Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12

F1531The redemption return condition: unallowable purposesU.K.

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Textual Amendments

F1Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12

F1532The associated transactions conditionU.K.

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Textual Amendments

F1Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12

F1533Power to change conditions for non-qualifying sharesU.K.

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Textual Amendments

F1Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12

Consequences of section 523 applying or ceasing to applyU.K.

F1534Amounts to be brought into account where section 523 appliesU.K.

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Textual Amendments

F1Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12

F1535Shares ceasing to be shares to which section 523 appliesU.K.

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Textual Amendments

F1Pt. 6 Ch. 7 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(i), 12

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