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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.6 Community investment tax relief /Claiming the community investment tax relief / E3.633 Restrictions on making claims in relation to shares or securities
Commentary

E3.633 Restrictions on making claims in relation to shares or securities


Personal and employment tax

If the investment consists of shares or securities, no claim can be made for any tax year (or, for company investors, accounting period) unless the investor:

  1. Ìý

    (a)ÌýÌýÌýÌý held the shares or securities as sole

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