Schedule 9
Finance Bill
6:30 pm
Mark Hoban (Shadow Minister, Treasury; Fareham, Conservative)
I beg to move amendment 23, in schedule 9, page 103, line 2, at end insert—
‘A1 (1) Section 832(1) of ICTA is amended as follows.
(2) For the definition of “ordinary share capital”, substitute—
“ordinary share capital”, in relation to a company, means all the issued share capital (by whatever name called) of the company, other than relevant preference shares (within the meaning of Schedule 18).’.