Chapter 6A Shares accounted for as liabilitiesF1
- 521AIntroduction to Chapter
- 521BApplication of Part 5 to certain shares as rights under creditor relationship
- 521CShares accounted for as liabilities
- 521DExcepted shares
- 521EUnallowable purpose
- 521FShares becoming or ceasing to be shares to which section 521B applies
Annotations
Textual amendments
- F1
Pt. 6 Ch. 6A inserted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 24 para. 412
Notes on Part 6
Modifications
- C1
Pt. 6 modified (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by 2005 c. 5, Sch. A1 para. 35(7) (as inserted by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 1)