Statute
Section 1003 — Corporation Tax Act 2009: “Shares” etc
Text of the provision Official document
“Shares” etc 1003 1 In this Part “ shares ” includes—
a an interest in shares, and b stock or an interest in stock.
2 For the purposes of this Part shares are acquired by a person when the person acquires a beneficial interest in them (and not, if different, when they are conveyed or transferred).
Official source: legislation.gov.uk
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