195 Transfer of certain shares to be treated as payment of contribution
Finance Act 2004 (2004 c 12) | Legislation

195  Transfer of certain shares to be treated as payment of contribution

(1)     For the purposes of sections 188 to 194 (relief for contributions) references to contributions paid by an individual include contributions made in the form of the transfer by the individual of eligible shares in a company within the permitted period.

(2)     For the purposes of those sections the amount of a contribution made by way

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