Schedule 7ZB Investors' relief: disqualification of sharesF1
- Disqualification of shares where value received in period of restriction
- “Receives value”
- Amount of value
- Receipt of replacement value
- Interpretation
Annotations
Textual amendments
- F1
Sch. 7ZB inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 14 para. 3