Chapter 7 Shares with guaranteed returns etc
United Kingdom
- Application of Part 5 to certain shares as rights under creditor relationship
- Shares subject to outstanding third party obligations
- Non-qualifying shares
- Consequences of section 523 applying or ceasing to apply
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)