Related HMRC Manuals

269(1)  In this Part–

“body” includes an unincorporated association, and

“bonus shares” means shares which are issued otherwise than for payment (whether in cash or otherwise).

269(2)  For the purposes of this Part shares in a company are not treated as being of the same class unless they would be so treated if they were–

(a)included in the official UK list, and

(b)admitted to trading on the London Stock Exchange.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.