Related Commentary  Related HMRC Manuals

169VJ(1)  In section 169VC(1)(a), the reference to the case where a qualifying person disposes of a holding, or part of a holding, of shares in a company includes the case where a qualifying person disposes of an interest in a relevant holding.

169VJ(2)  In this section a “relevant holding” means either–

(a)a number of shares in a company which are of the same class and were acquired in the same capacity jointly by the same two or more persons including the qualifying person, or

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