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Legislation

Income Tax Act 2007

Crossheading Qualifying trading companies: supplementary

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Section 145 Relief after an exchange of shares for shares in another company
Section 146 Substitution of new shares for old shares

Chapter 6 Losses on disposal of shares
Crossheading Qualifying trading companies: supplementary

Crossheading Qualifying trading companies: supplementary

From legislation.gov.uk

Contents

Section 145 Relief after an exchange of shares for shares in another company
Section 146 Substitution of new shares for old shares