Investors' relief
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