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Chapter 5 Losses on disposal of shares

  1. Share loss relief against income
  2. Shares: subscription and disposal
  3. Qualifying trading companies: the requirements
  4. Qualifying trading companies: supplementary
  5. Interpretation

Notes on Part 4

Modifications

C1

Pt. 4 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Risk Transformation (Tax) Regulations 2017 (S.I. 2017/1271), regs. 1(1), 10

C2

Pt. 4 excluded (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), s. 1(5)(e) (with ss. 15(1), 16(1))