Statute
Section 1010 — Corporation Tax Act 2010: Meaning of “qualifying index” in section 1009
Text of the provision Official document
Meaning of “qualifying index” in section 1009 1010 1 In section 1009 “ qualifying index ” means an index which meets the conditions in subsections (2) and (3).
2 The underlying subject matter of the index must include both—
a shares that meet the description in section 1009(1)(b),
and b shares that do not meet that description.
3 Shares that do not meet the description in section 1009(1)(b) must represent a significant proportion of the market value of the underlying subject matter of the index.
Official source: legislation.gov.uk
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