256 Meaning of “the termination date”
Income Tax Act 2007 (2007 c 3) | Legislation

256  Meaning of “the termination date”

(1)     In this Part “the termination date”, in relation to any shares issued by a company, means—

(a)     the third anniversary of the issue date, or

(b)     if—

(i)     the money raised by the issue was raised

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