# Corporation Tax Act 2010, Paragraph 103


(1) Securities do not meet Condition A in section 1015 if they were issued—
(a) before 6 April 1965 in respect of shares, or
(b) before 6 April 1972 in respect of securities.
(2) Securities do not fall within section 1015(3)(a)(ii) if they were issued before 6 April 1972.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/103 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-103
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.