Part 7 Matching shares
- Matching shares: introduction
- General requirements for matching shares
- Ratio of matching shares to partnership shares
- Holding period for matching shares
Notes on Schedule 2
Textual amendments
- F1
Word in Sch. 2 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 14, 89 (with Sch. 8 paras. 90-96)