Corporation Tax Act 2010 section 821

Company chargeable

Section 821 was part of the provisions in Part 18 of the Corporation Tax Act 2010 dealing with transactions in securities, but the entire Part was removed from the legislation with effect from 5 July 2016.

• Section 821 formed part of Part 18 of the Corporation Tax Act 2010, which dealt with transactions in securities.
• The section addressed which company would be chargeable under the transactions in securities rules.
• Part 18 in its entirety was repealed by Finance Act 2016, section 77(4).
• The repeal takes effect in relation to disposals made on or after 5 July 2016.