143 The unquoted status requirement
Income Tax Act 2007 (2007 c 3) | Legislation

143  The unquoted status requirement

(1)     The unquoted status requirement is that, at the time (“the relevant time”) at which the shares in respect of which the share loss relief is claimed are issued—

(a)     the company must be an unquoted company,

(b)     there must be no arrangements in existence for the company to cease to be an

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