Direct Tax Acts, Finance Act 2022
508Z Application of this PartFA18 s25(1); FA21 s26(1)(p)
[(1) Relief under this Part shall apply only to eligible shares which are issued on or before 31 December [2024]2.
(2) Relief cannot be ca...
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.