79 Stamp duty: acquisition of target company's share capital
Finance Act 2020 (2020 c 14) | Legislation

79  Stamp duty: acquisition of target company's share capital

(1)     Section 77A of FA 1986 (disqualifying arrangements) is amended as follows.

(2)     In subsection (2), after paragraph (b) insert—

“but a person who has held at least 25% of the issued share capital of the target company

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