[169VD Disposal where holding consists partly of qualifying shares]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[169VD  Disposal where holding consists partly of qualifying shares]

[(1)     This section applies where—

(a)     a disposal (“the disposal concerned”) is made as mentioned in section 169VC(1), and

(b)     at the time immediately before the disposal, only some of the shares

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