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Taxation of Chargeable Gains Act 1992 section 169VW
"Relevant employee"
Section 169VW defines what makes a person a "relevant employee" of the company that issued the shares, which is one of the conditions that can prevent shares from qualifying for investors' 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.