Related Commentary  Related HMRC Manuals

169VA(1)  This Chapter provides for a relief, in the form of a lower rate of capital gains tax, in respect of disposals of (and disposals of interests in) certain ordinary shares in unlisted companies.

169VA(2)  Section 169VB defines “qualifying shares”, “potentially qualifying shares” and “excluded shares”.

169VA(3)  Section 169VC creates the relief, and relief under that section is to be known as “investorsʼ relief”.

169VA(4)  Section 169VD makes provision about disposals from holdings consisting partly of qualifying shares.

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