[169VS Modification of conditions for being a qualifying share]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[169VS  Modification of conditions for being a qualifying share]

[(1)     This section applies where—

(a)     an ordinary share (“the original share”) is subscribed for by a qualifying person (“the investor”);

(b)     the conditions in section 169VB(2)(c) and (d) are met in relation to the original share,

(c)     the share is involved in an exchange of shares treated under section 169VQ or 169VR as a reorganisation of share capital, and accordingly is included in the original shares

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