Part 9 Disposals of Overseas Land and Certain Shares
Finance Act 2022 (2022 c 3) | Legislation

Part 9 Disposals of Overseas Land and Certain Shares

No chargeable gain on disposal of overseas land or certain shares

53

(1)     A gain accruing to a QAHC on a disposal of overseas land or qualifying shares is not a chargeable gain.

(2)     “Qualifying shares” means any shares apart from shares whose disposal would, in accordance with Part 2 of Schedule 1A to TCGA 1992 (whether asset derives at least 75% of its value

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