Related HMRC Manuals

606C  [Omitted by F(No. 2)A 2015, s. 32 and Sch. 7, para. 69.]

History

S. 606C omitted by F(No. 2)A 2015, s. 32 and Sch. 7, para. 69, with effect in relation to arrangements entered into on or after 18 November 2015 (Royal Assent). Former s. 606C read as follows:

“Meaning of “test day”

606C(1)  This section makes provision for the purposes of section 606A as to whether a day in an accounting period of company A is a “test day”.

606C(2)  In the case of arrangements that include one or more options, a day in the accounting period is a “test day” if it is–

(a)a day on which such an option is exercised,

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