Amount of shares held

Commentary – Tax Reporter ¶483-600

Corporation tax deduction for providing shares

Commentary – Tax Reporter ¶716-487
HMRC Guidance – BIM44000

Generally

Commentary – Tax Reporter ¶464-240 ; Tax Reporter ¶473-500

Meaning

Commentary – Tax Reporter ¶473-520

Reorganisation of share capital

– see Reorganisations and reductions in share capital