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 135
Subscriptions for shares
Section 135 defines what it means to subscribe for shares in a company and sets out the circumstances in which a person is treated as having subscribed for shares, including transfers between spouses or civil partners and the issue of bonus shares. This section applies only to shares to which Enterprise Investment Scheme (EIS) relief is not attributable.
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.