150 Deemed time of issue for certain shares
Income Tax Act 2007 (2007 c 3) | Legislation

Miscellaneous and supplementary

150  Deemed time of issue for certain shares

(1)     In this section “the relevant provisions” means—

...

section 142(1)(a) and (2)(a),

section 143(1), and

section 146(2)(b).

(2)     If—

(a)     any shares were issued to an individual (“A”) or are treated under subsection

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