Purchase of own shares (ss 1033-1043)

Contents

Section 1033 – Purchase by unquoted trading company of own shares [CTA 2010 s 1033] Section commentary
Section 1034 – Requirements as to residence [CTA 2010 s 1034] Section commentary
Section 1035 – Requirement as to period of ownership [CTA 2010 s 1035] Section commentary
Section 1036 – Determining the period of ownership [CTA 2010 s 1036] Section commentary
Section 1037 – Requirement as to reduction of seller’s interest as shareholder [CTA 2010 s 1037] Section commentary
Section 1038 – Section 1037: effect of entitlement to profits [CTA 2010 s 1038] Section commentary
Section 1038A – Exclusion of deductions for share options: shares not acquired [CTA 2010 s 1038A] Section commentary
Section 1039 – Requirements where purchasing company is a member of a group [CTA 2010 s 1039] Section commentary
Section 1040 – Determining whether interests as shareholders in a group are substantially reduced [CTA 2010 s 1040] Section commentary
Section 1041 – Section 1040: effect of entitlement to profits [CTA 2010 s 1041] Section commentary
Section 1042 – Other requirements [CTA 2010 s 1042] Section commentary
Section 1043 – Relaxation of requirements in certain cases [CTA 2010 s 1043] Section commentary

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