Restrictions on relief1 apply if there is a change in the ownership2 of a company with investment business3 ('the company') and the following conditions are met4.
(1) none of conditions as to the general restrictions on relief5 is met;
(2) after the change in ownership the company acquires an asset from another company in circumstances such that either: (a) there is no gain or no loss on the transfer6; or (b) the acquisition is a tax-neutral transfer within a group7;
(3) in a case within head (2)(a), a chargeable gain8 accrues to the company on a disposal of the
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