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Income Tax Act 2007

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Changes over time for: Cross Heading: Disposals of new shares

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Disposals of new sharesU.K.

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).”U.K.

(2)In this paragraph “new shares” is to be read in accordance with section 145.

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