Related HMRC Manuals

299  [Omitted by ITA 2007, s. 1027 and Sch. 1, para. 627 and repealed by ITA 2007, s. 1031 and Sch. 3, Pt. 2 with effect in relation to shares issued after 5 April 2007.]

History

S. 299 omitted by ITA 2007, s. 1027 and Sch. 1, para. 627 and repealed by ITA 2007, s. 1031 and Sch. 3, Pt. 3 with effect in relation to shares issued on or after 5 April 2007. In so far as it continues to apply in relation to shares issued before 6 April 2007, s. 299 is as follows:

299(1)  “Subject to section 304(1), where an individual makes, before the end of the relevant period, any disposal of eligible shares to which relief is attributable, then–

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.