Related Commentary  Related CasesRelated HMRC Manuals

131(1)  An individual is eligible for relief under this Chapter (“share loss relief” ) if–

(a)the individual incurs an allowable loss for capital gains tax purposes on the disposal of any shares in any tax year (“the year of the loss” ), and

(b)the shares are qualifying shares.

This is subject to subsections (3) and (4) and section 136(2).

131(2)  Shares are qualifying shares for the purposes of this Chapter if–

(a)EIS relief is attributable to them, or

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