Commentary

C2.802 Shares acquired under investment schemes

Capital gains tax
Capital gains tax | Commentary

C2.802 Shares acquired under investment schemes

Capital gains tax | Commentary

C2.802 Shares acquired under investment schemes

Special provisions apply in respect of shares issued under the following investment schemes:

  1.  

    •     For shares in respect of which enterprise investment scheme relief is available, see Division E3.1

  2.  

    •     For shares in respect of which business expansion scheme relief has been given, see Division C3.12

  3.  

    •     For shares in a venture capital trust, see Division E3.2

  4.  

    •     For shares held in an individual savings account, see E3.303. This includes personal equity plans which automatically became stocks and shares individual savings accounts (ISAs) from 6 April 2008, see E3.401

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