http://www.legislation.gov.uk/ukpga/2007/3/schedule/2/part/6/crossheading/disposals-of-new-shares/2010-04-01
Income Tax Act 2007
An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.
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Statute Law Database
2024-06-05
Expert Participation
2010-04-01
Income Tax Act 2007
s. 788(7)
Legal Services Act 2007
Sch. 21
para. 161(b)
s. 29
192
193
s. 211(2)
art. 2(h)
SCHEDULES
SCHEDULE 2Transitionals and savings
Part 6Losses on disposal of shares
Disposals of new shares
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.