Special rules for listed securities held since 26th March 2003 (ss 453-456)

Contents

Section 453 – Application of sections 454 to 456 [ITTOIA 2005 s 453] Section commentary
Section 454 – Listed securities held since 26th March 2003: relief for losses [ITTOIA 2005 s 454] Section commentary
Section 455 – Listed securities held since 26th March 2003: calculating the profit or loss on disposals [ITTOIA 2005 s 455] Section commentary
Section 456 – Securities issued to connected persons etc. at excessive price: subsequent transfers to connected persons [ITTOIA 2005 s 456] Section commentary

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