Defined term

“qualifying shares”

Defined in 7 Acts and 2 statutory instruments.

  1. Companies Act 1985 Act
  2. Corporation Tax Act 2010 Act 2 definitions
  3. Finance Act 2000 Act
  4. Finance Act 2022 Act 2 definitions
  5. Finance Act 2025 Act 3 definitions
  6. Income Tax Act 2007 Act
  7. The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 SI
  8. The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 SI
  9. Taxation of Chargeable Gains Act 1992 Act

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.