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Finance Act 2013

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This is the original version (as it was originally enacted).

CTA 2009

This section has no associated Explanatory Notes

143(1)In section 1025 (additional relief available if shares acquired are restricted shares), in subsection (5)(a), omit “and ordinarily UK resident”.

(2)The amendment made by this paragraph applies in relation to restricted shares acquired on or after 6 April 2013.

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