# Corporation Tax Act 2010, Section 726: Interpretation of Chapter

Extent: E+W+S+N.I.

In this Chapter—
“ownership” means beneficial ownership (and references to acquisition and shareholder are construed accordingly), and
“shares” includes stock.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/726 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-726
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.