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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- SCHEDULE 2
- Part 6
- Paragraph 39
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39(1)In relation to new shares issued before 6 April 2007, section 136(2) applies with the omission of “This is subject to section 145(3).”
(2)In this paragraph “new shares” is to be read in accordance with section 145.
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