231 Shares: special provision
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

231  Shares: special provision

(1)     Subsection (2) below applies where—

(a)     a claim is made under section 229,

(b)     immediately after the time of the acquisition mentioned in section 227(5) and apart from this section, any replacement asset was a chargeable asset in relation to the claimant,

(c)     the asset consists of shares, and

(d)     in the period beginning with the acquisition and ending when section 229(1) or (3)

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