Section 1024 Premiums paid on redemption of share capital
Premiums paid on redemption of share capital are not treated as repayments of share capital for the purposes of this Chapter.
Notes on Part 23
Modifications
- C1
Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)