Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Part 5: Group relief

Chapter 6: Equity holders and profits or assets available for distribution
Section 169: Application and interpretation of sections 170 to 182

681.This section introduces a group of sections that deal with shares and securities that have restricted or temporary rights. It is based on paragraphs 4, 5 and 5F of Schedule 18 to ICTA.