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 section 7AC paragraph 19
Requirements relating to the company invested in
Section 7AC paragraph 19 sets out the conditions that the company whose shares are being sold (the "company invested in") must satisfy for the substantial shareholding exemption to apply to a disposal.
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.