13 VCTs: exchange of non-qualifying shares and securities
Finance (No 2) Act 2017 (2017 c 32) | Legislation

13  VCTs: exchange of non-qualifying shares and securities

(1)     Section 330 of ITA 2007 (power to facilitate company reorganisations etc involving exchange of shares) is amended as follows.

(2)     After subsection (1) insert—

“(1A)     The Treasury may by regulations make provision for the purposes of this Part for cases where—

(a)     a holding of shares or securities

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