537 Alterations of share capital for purposes of section 536
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

537  Alterations of share capital for purposes of section 536

(1)     This section has effect for the purposes of section 536(1)(b) and (c) (other disqualifying events: alterations of share capital of relevant company).

(2)     This subsection applies to an alteration of the share capital of the relevant company if—

(a)     the alteration affects (or but for the occurrence

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