# Corporation Tax Act 2010, Paragraph 106

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/106 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-106
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.