Part 6 Withdrawal of reliefF1

Repealed

1. 27Manner of withdrawal of relief
2. 28Disposal of loan during five year period
3. 29Disposal of shares or securities during five year period
4. 30Repayments of loan capital
5. 31Value received treated as repayment of loan
6. 32Value received by investor where the investment consists of securities or shares
7. 33Meaning of “period of restriction"
8. 34Aggregation of receipts of insignificant value
9. 35When value is received
10. 36The amount of value received
11. 37Value received where there is more than one investment
12. 38Effect of receipt of value on future claims for relief
13. 39Receipts of value by and from connected persons