[521B Application of Part 5 to certain shares as rights under creditor relationship]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[521B  Application of Part 5 to certain shares as rights under creditor relationship]

[(1)     This section applies in relation to the times in a company's accounting period when—

(a)     the company holds a share in another company, and

(b)     section 521C (shares accounted for as liabilities) applies to the share.

(2)     Part 5 (and

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