Chapter 5 Investors' reliefF1
- Overview
- Qualifying shares
- The relief
- Trustees of a settlement: special provision
- Disposals of interests in shares
- Cap on relief
- Claims for relief
- Reorganisations
- Supplemental
Annotations
Textual amendments
- F1
Pt. 5 Ch. 5 inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 14 para. 2
Notes on Part V
Textual amendments
- F1
Words in Pt. 5 heading inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 14 para. 1(1)
- F2
Words in Act substituted (with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 3 paras. 7(2)(a), 8 (with Sch. 3 para. 7(3))