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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- SCHEDULE 2
- Part 6
- 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 “” is to be read in accordance with section 145.
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