Related Commentary  Related HMRC Manuals

169VD(1)  This section applies where–

(a)a disposal (“the disposal concerned”) is made as mentioned in section 169VC(1), and

(b)at the time immediately before the disposal, only some of the shares in the holding are qualifying shares.

169VD(2)  Where this section applies, for the purposes of section 169VC(3) “the appropriate part” of the chargeable gain on the disposal is so much of that chargeable gain as is found by multiplying it by the appropriate fraction.

169VD(3)  The appropriate fraction is–



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