# Taxation of Chargeable Gains Act 1992, Paragraph 7

Extent: E+W+S+N.I.

The investing company must have held a substantial shareholding in the company invested in throughout a twelve-month period beginning not more than six years before the day on which the disposal takes place.

---
Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/7AC/paragraph/7 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AC/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.