[257QK Insignificant payments ignored for the purposes of section 257QJ]
Income Tax Act 2007 (2007 c 3) | Legislation

[257QK  Insignificant payments ignored for the purposes of section 257QJ]

[(1)     A repayment is ignored for the purposes of section 257QJ if both—

(a)     the market value of the shares to which it relates (“the target shares”) immediately before the event occurs, and

(b)     the amount received by the member

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