Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 39
Disposals of new shares
Section 39 of Schedule 2 provides a transitional rule for the disposal of "new shares" that were issued before 6 April 2007, modifying how the general disposal rule in section 136(2) applies to those shares.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.