# Taxation of Chargeable Gains Act 1992, Section 149C: Priority share allocations


Section 17(1) shall not apply to an acquisition of shares if section 542 or 544 of ITEPA 2003 applies in relation to it.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/149C (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-149C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.