233 Acquisition of share capital
Income Tax Act 2007 (2007 c 3) | Legislation

233  Acquisition of share capital

(1)     Any EIS relief attributable to any shares in a company held by an individual is withdrawn if —

(a)     the company comes to acquire all of the issued share capital of another company at any time in period A, and

(b)     the individual is a person, or one of a

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