OpenLegislation

Part VI Withdrawal of investment relief

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Disposal of shares
  2. Value received by investing company
  3. Meaning of “the period of restriction"
  4. When value is received
  5. The amount of value received
  6. Value received where there is more than one issue of shares
  7. Cases where maximum investment relief not obtained
  8. Receipts of value by and from connected persons
  9. Receipt of replacement value
  10. Provision supplementary to paragraph 54
  11. Value received by other persons
  12. Insignificant repayments disregarded
  13. Provision supplementary to paragraph 56 and 57
  14. Put options and call options
  15. Withdrawal of relief
  16. Appeals against withdrawal of relief
  17. Time limits
  18. Interest
  19. Information to be provided by the investing company
  20. Information to be provided by the issuing company etc.
  21. Power of Inland Revenue to obtain information