# Corporation Tax Act 2010, Paragraph 44


In relation to shares issued before 6 April 2007, section 193(5)(b) of ITA 2007 (as applied by section 79(7) of this Act) applies with the following modifications—
(a) the insertion after “held” of “ by the company ”, and
(b) the substitution for “the trader” of “ a vendor ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/44 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.