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Legislation
Income Tax Act 2007

Crossheading Acquisition of issuing company

  • Section 247 Continuity of EIS relief where issuing company is acquired by new company
  • Section 248 Carry over of obligations etc where EIS relief attributed to new shares
  • Section 249 Substitution of new shares for old shares
  1. Chapter 8 Supplementary and general
  2. Crossheading Acquisition of issuing company

Crossheading Acquisition of issuing company

From legislation.gov.uk

Contents

  1. Section 247 Continuity of EIS relief where issuing company is acquired by new company
  2. Section 248 Carry over of obligations etc where EIS relief attributed to new shares
  3. Section 249 Substitution of new shares for old shares
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