[236U Interpretation of sections 236H to 236U]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[236U  Interpretation of sections 236H to 236U]

[(1)     In sections 236H to 236T and this section—

“company” has the meaning given by section 170(9);

“ordinary share capital” has the meaning given by section 1119 of CTA 2010;

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