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 150
Deemed time of issue for certain shares
Section 150 establishes the rules for determining when shares are treated as having been issued for the purposes of certain qualifying conditions, specifically when shares have been transferred between spouses or civil partners, or when bonus shares have been issued.
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.