Related Commentary  Related HMRC Manuals

169VF(1)  The rules referred to in section 169VE(2) are as follows; and in this section “the disposal concerned” means the previous disposal mentioned in section 169VE(2).

169VF(2)  There are to be treated as having been disposed of in the disposal concerned–

(a)all the qualifying shares in the holding at the time immediately before that disposal (“the material time”), or

(b)if less, such number of those qualifying shares as equals the number of shares disposed of in that disposal.

169VF(3)  If–

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