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Finance Act 2012
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- UK Public General Acts
- 2012 c. 14
- SCHEDULE 7
- PART 1
- Disposal of shares
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Disposal of sharesU.K.
17U.K.In section 209 (disposal of shares), after subsection (5) insert—
“(6)Nothing in this section applies to a disposal of shares occurring as a result of the investor's death.”
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