136 Disposals of new shares
Income Tax Act 2007 (2007 c 3) | Legislation

136  Disposals of new shares

(1)     This section has effect in relation to shares to which EIS relief is not attributable.

(2)     If—

(a)     an individual disposes of shares (“the new shares”), and

(b)     the new shares are, by virtue of section 127 of TCGA 1992 (reorganisation etc treated as not involving disposal), identified with other shares (“the old shares”) previously

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