[169VJ Disposals of interests in shares: joint holdings etc]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Disposals of interests in shares]

[169VJ  Disposals of interests in shares: joint holdings etc]

[(1)     In section 169VC(1)(a), the reference to the case where a qualifying person disposes of a holding, or part of a holding, of shares in a company includes the case where a qualifying person disposes of an interest in a relevant holding.

(2)     In this section a “relevant holding” means either—

(a)     a number of shares in a company which are of the same class and were acquired in

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