Section 169VB

History

Sch. 7ZB inserted by FA 2016, s. 87 and Sch. 14, para. 3, with effect from 15 September 2016 (Royal Assent).


DISQUALIFICATION OF SHARES WHERE VALUE RECEIVED IN PERIOD OF RESTRICTION

Related Commentary  

1(1)  Sub-paragraph (2) applies where–

(a)shares in a company are issued to a qualifying person (“the investor”) on a particular date,

(b)any of those shares would, apart from this Schedule, be or be treated as being qualifying shares or potentially qualifying shares at a particular time (“the relevant time”), and

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