146 Substitution of new shares for old shares
Income Tax Act 2007 (2007 c 3) | Legislation

146  Substitution of new shares for old shares

(1)     Subsection (2) applies if, in the case of any new shares held by an individual or by a nominee for an individual, the old shares for which they were exchanged were shares—

(a)     to which EIS relief

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