134 Qualifying trading companies
Income Tax Act 2007 (2007 c 3) | Legislation

Shares to which EIS relief is not attributable

134  Qualifying trading companies

(1)     In relation to shares to which EIS relief is not attributable (see section 131(2)(b)), a qualifying trading company is a company which meets each of conditions A to [C].

(2)     Condition A is that the company either—

(a)     meets each of the following requirements on the date of the disposal—

(i)

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