Claims

Definitions

Relevant employee

Subscribed for

Trading group

Unpaid director

Determination

Holding of shares

No previous claim for investors' relief

Previous claim for investors' relief

Disposal

Eligible beneficiary

Holding consists partly of qualifying shares

Reduction in certain cases

Disqualification of

Gains application

Generally

Lifetime limit

Qualifying person

Qualifying shares

Excluded

Generally

Potentially

Value received

Relief

Cap on

Generally

Joint holdings

Qualifying person

Reorganisations

Shares subscription