Direct Tax Acts, Finance Act 2013
178 Conditions as to reduction of vendor’s interest as shareholder
FA91 s63
(1) Where immediately after the purchase the vendor owns shares in the company, the vendor’s interest as a shareholder...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.