439 Meaning of “disposal-related obligation”
Income Tax Act 2007 (2007 c 3) | Legislation

439  Meaning of “disposal-related obligation”

(1)     In this Chapter an obligation is a “disposal-related obligation”, in relation to a qualifying investment, if condition A or condition B is met in relation to it.

(2)     The obligation may be to any person (whether or not the individual making the disposal or a person connected with the individual).

(3)     Condition A is that it is reasonable to suppose that

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