# Corporation Tax Act 2010, Paragraph 27


(1) In relation to new shares issued before 1 April 2010, section 74(2) applies with the omission of “This is subject to section 87(3).”
(2) In this paragraph “new shares” is to be read in accordance with section 87.

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/27 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.