Part 1 The exemptionsF1
- The main exemption
- Subsidiary exemption: disposal of asset related to shares where main exemption conditions met
- Subsidiary exemption: disposal of shares or related asset where main exemption conditions previously met
- Subsidiary exemption: qualifying institutional investors
- Application of exemptions in priority to provisions deeming there to be no disposal etc
- Circumstances in which exemptions do not apply
- Other cases excluded from exemptions
Annotations
Textual amendments
- F1
Sch. 7AC inserted (with effect in accordance with s. 44(3)(4) of the amending Act) by Finance Act 2002 (c. 23), Sch. 8 para. 1