Article 10 Share loss relief: the unquoted status requirement
In section 576H(3)f1 (the unquoted status requirement) for the definition of debenture substitute—
““debenture” has the meaning given by section 738 of the Companies Act 2006,”.
Annotations
Footnotes
- f1
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Section 576H was inserted by paragraph 128 of Schedule 1 to the Income Tax Act 2007 (c. 3).