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
Taxation of Chargeable Gains Act 1992 Schedule 5B paragraph 10
Re-investment in same company etc.
Section 10 of Schedule 5B prevents investors from claiming Enterprise Investment Scheme deferral relief where the new shares are acquired in the same company, or within the same group of companies, as the shares that were disposed of or that previously attracted deferral relief.
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.