E3.923 Acquisition Of Share Capital

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Commentary

Personal and employment tax

Note that this scheme closed to new investment from 6 April 2023 onwards.

The rule concerning the acquisition of share capital is complementary to the rule concerning the acquisition of a trade or the assets of

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E5.607 Corporate members

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

I4.142A Liabilities which are not discharged out of the estate

I7.504 Designation for the conditional exemption

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