[257QN Single issue treated as made partly in previous tax year]
Income Tax Act 2007 (2007 c 3) | Legislation

[257QN  Single issue treated as made partly in previous tax year]

[(1)     This section applies if—

(a)     section 257QJ(2) applies to SI relief attributable to shares held by an individual, and

(b)     part of the issue of shares has been treated as issued to the individual in a previous tax year for the purposes of section

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