http://www.legislation.gov.uk/ukpga/2007/3/schedule/2/part/6/crossheading/substitution-of-new-shares-for-old-shares
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
2024-06-20
Expert Participation
2024-05-27
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
Substitution of new shares for old shares
49
1
Section 146 does not apply in relation to shares issued before 6 April 1998.
F12
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