Section GC 14 — Income Tax Act 2007: Definitions for sections GC 6 to GC 13

GC 14 Definitions for sections GC 6 to GC 13 In sections GC 6 to GC 13 ,— acquisition — (a) includes obtaining the availability of anything; but (b) does not include the mere receipt or retention by a company of consideration for the issue of a share, unless the share is a fixed-rate share amount includes zero supply — (a) includes making anything available; but (b) does not include the mere payment, and subsequent continuing making available, by a person to a company of consideration for the issue of a share, unless the share is a fixed-rate share. Defined in this Act: acquisition , amount , company , fixed-rate share , share , supply , Compare: 2004 No 35 s GD 13(13)