Paragraph 47
United Kingdom
(1)
Section 144 does not apply in relation to shares issued before 6 April 1998.
F1(2)
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Annotations
Textual amendments
- F1
Sch. 2 para. 47(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)