E3.1105 Circumstances under which deferral relief is not availableThere are several circumstances under which deferral relief is not available. CircumstanceCommentary can be found at:Shares cease to be eligible shares for deferral relief1.E3.1106Shares are issued under arrangements where there are pre-arranged exits2.E3.1107Shares are issued, or the money raised by the issue is employed with disqualifying arrangements3.E3.1108Options are issued on the shares during the relevant period4.E3.1109Value is received by the investor during the period of restriction5. E3.1110Value is received by other shareholders.E3.1112There are investment linked loans.E3.1113
There are several circumstances under which deferral relief is not available.
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