TCGA92/S169VJ

S169VJ ensures that where a qualifying person disposes of an interest in a relevant holding Investors' Relief is potentially available where the subscription was made jointly with one or more other individuals.

Where a share is jointly owned then each person will own an interest in that share. S169VJ allows Investors' Relief to apply when shares are held jointly so that the disposal by an individual investor is of their ‘interest’ in the shares.

Example

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