Related Commentary  

257R(1)  This section applies if–

(a)the investor disposes of the whole or part of the investment,

(b)the disposal takes place before the shorter applicable period ends,

(c)SI relief is attributable to the shares, or qualifying debt investments, disposed of,

(d)the disposal is not to an individual who–

(i)is the spouse, or civil partner, of the investor, and

(ii)is living together with the investor at the time of the disposal, and

(e)the disposal does not occur as a result of the investorʼs death.

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