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 289
The proportion of eligible shares requirement
Section 289 sets out the requirement that a minimum proportion of an investing company's holding in a relevant company must consist of eligible shares, and establishes valuation rules to determine whether that threshold is met.
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.