[169VC Investors' relief]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[The relief]

[169VC  Investors' relief]

[(1)     This section applies where—

(a)     a qualifying person disposes of a holding, or part of a holding, of shares in a company, and

(b)     immediately before that disposal some or all of the shares in the holding are qualifying shares.

(2)     If—

(a)     a chargeable gain accrues to the qualifying person on the disposal, and

(b)     a claim

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