149 Section 148: supplementary
Income Tax Act 2007 (2007 c 3) | Legislation

149  Section 148: supplementary

(1)     In the case of a disposal of shares within section 148(3)(b)(ii) or (iii) to which section 105A of TCGA 1992 (election for alternative treatment: approved- scheme shares) applies—

(a)     section 299 of ICTA (identification of shares) has effect for the purposes of section 148(6)(b), and

(b)

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