[257QR Acquisition of share capital]
Income Tax Act 2007 (2007 c 3) | Legislation

[257QR  Acquisition of share capital]

[(1)     Any SI relief attributable to the investment is withdrawn if—

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

(b)     the investor is a person, or one of a group of persons, to whom

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