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Finance Act 2000
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13(1)The investing company is not a qualifying investing company in relation to the relevant shares unless the shares are a chargeable asset of the company immediately after they are issued to it.
(2)For this purpose an asset is a chargeable asset of that company at any time if, on a disposal at that time, a gain accruing to the company would be a chargeable gain.
(3)In this paragraph “asset” has the same meaning as in the 1992 Act.
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