Related Commentary  Related HMRC Manuals

169VB(1)  Where there is a disposal of all or part of (or of an interest in) a holding of shares in a company, this section applies to determine whether a share which is in the holding at the time immediately before the disposal (“the relevant time”) is, for the purposes of this Chapter–

(a)a qualifying share,

(b)a potentially qualifying share, or

(c)an excluded share.

169VB(2)  The share is a “qualifying share” at the relevant time if–

(a)the share was subscribed for, within the meaning given by section 169VU, by the person making the disposal (“the investor”),

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