TA 88 definition
Examples of TA 88 in a sentence
The Company has not been engaged in nor been a party to any of the transactions set out in sections 213 to 218 inclusive, TA 88 nor has it made or received a chargeable payment as defined in section 218(1), TA 88.
No distribution within section 418, TA 88 has ever been made by the Company.
No shares or securities have been issued by the Company to which the provisions of section 140A or 140D TA 88 have been or could be applied.
No Business Employee is entitled to receive (whether or not by way of exercise of an option granted to him) at any time after the execution of this Agreement any assessable income in the form of a readily convertible asset for the purposes of sections 203F, 203FA, 203FB, 203J, 203K and 203L TA 88 and any regulations made under any of the above (PAYE and notional payments).
No securities within the meaning of section 254(1) TA 88) issued by the Company and remaining in issue at the date of this Agreement were issued in such circumstances that the interest payable on them falls to be treated as a distribution under either section 209(2)(d), 209(d) or 209(2)(e) TA 88, nor has the Company agreed to issue such securities in such circumstances.
No notice of the making of a direction under section 747, TA 88 has been received by the Company and no circumstances exist which would entitle the Inland Revenue to make such a direction or to apportion any profits of a controlled foreign company to the Company pursuant to section 752, TA 88 .
The Company has not without the prior consent of HM Treasury carried out or agreed to carry out any transaction under section 765 TA 88 which would be unlawful in the absence of such consent and has, where relevant, complied in all material respects with the requirements of section 765A(2) TA 88 (supply of information on movement of capital within the EU) and any regulations made or notice given under it.
No UK Company has within the last three years been a close investment-holding company as defined in section 13A, TA 88.
No notice of the making of a direction under section 747, TA 88 has been received by the Company and no circumstances exist which would entitle the Inland Revenue to make such a direction or to apportion any profits of a controlled foreign company to the Company pursuant to section 752, TA 88.
Any loans or advances made or agreed to be made by the Company within sections 419 and 420 or 422 TA 88 have been disclosed and the Company has not released or written off or agreed to release or write off the whole or any part of any such loans or advances.