[452 Market value on acquisition]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Tax relief on acquisition]

[452  Market value on acquisition]

(1)     For the relevant tax purposes the market value of the shares (or interest in shares) at the time of the acquisition is to be calculated disregarding the effect on that market value of the intellectual property agreement and any transfer

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