# Corporation Tax Act 2010, Paragraph 36


Section 86 does not apply in relation to shares issued before 6 April 1998.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/36 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.