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Interpretation InterpretationF1

  1. 931SMeaning of “small company”
  2. 931TMeaning of “payer”, “recipient” and “relevant person”
  3. 931UMeaning of “ordinary share” and “redeemable”
  4. 931VMeaning of “scheme” and “tax advantage scheme”

Annotations

Textual amendments

F1

Pt. 9A inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 1 (with Sch. 14 para. 32)

Notes on Part 9A

Modifications

C1

Pt. 9A modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 787, 795, 1184(1) (with Sch. 2)

C2

Pt. 9A modified by 2010 c. 4, s. 814D(6) (as inserted (with effect in accordance with Sch. 29 para. 51 of the amending Act) by Finance Act 2013 (c. 29), Sch. 29 para. 2)