# Corporation Tax Act 2009, Paragraph 76


In relation to any case where the public issue (within the meaning of section 530(4) and (5)) is before 22 March 2006 for “7 days” in subsections (4)(b) and (5)(a) of section 530 (the redemption return condition: excepted shares) substitute “ 24 hours ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/76 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-76
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.