# Corporation Tax Act 2010, Paragraph 40


In relation to shares issued before 6 April 1998, section 90 applies with the following modifications—
(a) in the definition of “excluded company” in subsection (1), the substitution for “in land, in commodities or futures or in shares, securities or other financial instruments” of “ in shares, securities, land, trades or commodity futures ”,
(b) in subsection (6), the insertion after “excluded company” of “ or is a non-UK resident ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/40 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.