Point in time view as at 24/02/2022.
There are currently no known outstanding effects for the Finance Act 2022, Paragraph 49.
49Section 684 of ITA 2007 (person liable to counteraction of income tax advantage) does not apply to a person if—
(a)that section would (ignoring this paragraph) only apply to the person as a result of the person being a party to a transaction in securities, or two or more transactions in securities, where the securities in question are securities of a QAHC, and
(b)the securities are not qualifying employment-related securities (within the meaning given by paragraph 47(3)) in relation to the person.
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