Clause 49 - Shares acquired on same day: election for alternative treatment
Finance Bill
5:00 pm

Photo of Mr Roger Gale

Mr Roger Gale (North Thanet, Conservative)

With this we may take the following amendments: No. 23, in page 34, line 17, leave out

'on the same day and in the same capacity'

and insert

'in circumstances in which those shares qualify as business assets for the purposes of section 2A by virtue of paragraph 4(2) of Schedule A1'.

No. 24, in page 34, line 17, leave out 'on the same day' and insert

'during any thirty-day period.'.

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