Direct Tax Acts, Finance (No. 2) Act 2023
508R Value received by persons other than qualifying investorsFA18 s25(1); FA19 s26(5)
[(1) The relief to which an individual is entitled in respect of any shares in a company shall be reduced i...
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.