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Income Tax Act 2007 section 327
Certain requirements of Chapter 4 to be treated as met
Section 327 ensures that when a VCT's qualifying holding in an old company is exchanged for shares in a new company under a company reorganisation, the various Chapter 4 qualifying holding requirements are treated as continuing to be met in relation to the new shares, so that VCT status is not disrupted by the restructuring.
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