Where, at any time within Period C (see ¶323-030) an investor receives any value from the company which relates to the relevant shares and which is more than just an ‘insignificant amount’ (see below), some or all of the relief obtained may be withdrawn (ITA 2007, s. 213(1)).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.