647 Meaning of certain expressions in section 645
Corporation Tax Act 2009 (2009 c 4) | Legislation

647  Meaning of certain expressions in section 645

(1)     This section applies for the purposes of section 645.

(2)     “Mandatorily convertible preference shares” means shares which—

(a)     represent the creditor relationship mentioned in section 645(2),

(b)     are not qualifying ordinary shares, and

(c)     are issued upon terms which stipulate that they must be converted into, or exchanged for,

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