# Corporation Tax Act 2009, Section 1003: “Shares” etc


(1) In this Part “shares” includes—
(a) an interest in shares, and
(b) stock or an interest in stock.
(2) For the purposes of this Part shares are acquired by a person when the person acquires a beneficial interest in them (and not, if different, when they are conveyed or transferred).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1003 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1003
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.