382 Minor definitions etc
Income Tax Act 2007 (2007 c 3) | Legislation

382  Minor definitions etc

(1)     In this Part—

“body” includes an unincorporated association, and

“bonus shares” means shares which are issued otherwise than for payment (whether in cash or otherwise).

(2)     For the purposes of this Part shares in a company are not treated as being of the same class unless they would be so treated if dealt in on [a recognised stock

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