209 Disposal of shares
Income Tax Act 2007 (2007 c 3) | Legislation

Disposals

209  Disposal of shares

(1)     This section applies if—

(a)     the investor disposes of any of the relevant shares,

(b)     the disposal takes place before period A ends, and

(c)     EIS relief is attributable to the shares.

(2)     If the disposal is not made by way of a bargain made at arm's length, the EIS relief attributable to the

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