Non-qualifying shares Non-qualifying shares
- 526Non-qualifying shares
- 527The increasing value condition
- 528Regulations about income-producing assets
- 529The redemption return condition
- 530The redemption return condition: excepted shares
- 531The redemption return condition: unallowable purposes
- 532The associated transactions condition
- 533Power to change conditions for non-qualifying shares
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)