# Corporation Tax Act 2010, Paragraph 114


(1) In relation to shares and securities issued before 17 April 2002, section 1164(1) has effect—
(a) as if in subsection (1) “ or amalgamation ” were inserted after “scheme of reconstruction”, and
(b) as if section 1165(2) were omitted.
(2) In sub-paragraph (1) “shares” has the same meaning as in Chapter 4 of Part 24.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/114 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-114
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.