[149AB Shares in research institution spin-out companies]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[149AB  Shares in research institution spin-out companies]

[(1)     Where an individual has acquired shares (or an interest in shares) in circumstances where section 452(1) and (2)(a) of ITEPA 2003 (shares in research institution spin-out companies: market value

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