Paragraph 106
United Kingdom
F1(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)
Section 1026 does not apply if the share capital mentioned in subsection (1) of that section was issued before 7 April 1965.
(3)
The reference in section 1027(2)(a) to amounts paid up on shares does not include amounts paid up before 7 April 1965.
Annotations
Textual amendments
- F1
Sch. 2 para. 106(1) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 49