Related Commentary  Related HMRC Manuals

105A(1)  Subsection (2) below applies where an individual–

(a)acquires shares (“the relevant shares”) of the same class, on the same day and in the same capacity, and

(b)some of the relevant shares (“the tax-advantaged-scheme shares”) are shares acquired by him as a result of–

(i)the exercise of a qualifying option within the meaning given by section 527(4) of ITEPA 2003 (enterprise management incentives) in circumstances where section 530 or 531 of that Act (exercise of option to acquire shares) applies, or

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