Related Cases

299A  [Omitted by ITA 2007, s. 1027 and Sch. 1, para. 627 and repealed by ITA 2007, s. 1031 and Sch. 3, Pt. 2 with effect in relation to shares issued after 5 April 2007.]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S. 299A omitted by ITA 2007, s. 1027 and Sch. 1, para. 627 and repealed by ITA 2007, s. 1031 and Sch. 3, Pt. 2 with effect in relation to shares issued after 5 April 2007. In so far as it continues to apply in relation to shares issued before 6 April 2007, s. 299A is as follows:

299A(1)  “An individual is not eligible for relief in respect of any shares in a company if–

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