573-400 Reorganisations on or before 5 April 2008 involving QCBs
Special provisions were introduced to cater for situations where a reorganisation involving the exchange of shares for QCBs took place prior to 5 April 2008 under the taper relief regime (see ¶521-050). These provisions only apply in the case of individuals, not trustees (FA 2008, Sch. 3, para. 7(1)).