Related Commentary  Related CasesRelated HMRC Manuals

150(1)  In this section “relief”  means relief under Chapter III of Part VII of the Taxes Act, Schedule 5 to the Finance Act 1983 (“the 1983 Act” ) or Chapter II of Part IV of the Finance Act 1981 (“the 1981 Act” ) and “eligible shares”  has the meaning given by section 289(4) of the Taxes Act and references in this section to Chapter III of Part VII of the Taxes Act or any provision of that Chapter are to that Chapter or provision as it applies in relation to shares issued before 1st January 1994.

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