[257R Disposal of whole or part of the investment]
Income Tax Act 2007 (2007 c 3) | Legislation

[Disposals]

[257R  Disposal of whole or part of the investment]

[(1)     This section applies if—

(a)     the investor disposes of the whole or part of the investment,

(b)     the disposal takes place before the shorter applicable period ends,

(c)     SI relief is attributable to the shares, or qualifying debt investments, disposed of,

(d)

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