Manner of withdrawal of relief
27
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Finance Act 2002 Part 6 — Withdrawal of relief
Disposal of loan during five year period
28
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Disposal of shares or securities during five year period
29
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Repayments of loan capital
30
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Value received treated as repayment of loan
31
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Value received by investor where the investment consists of securities or shares
32
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Meaning of “period of restriction"
33
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Aggregation of receipts of insignificant value
34
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When value is received
35
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The amount of value received
36
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Value received where there is more than one investment
37
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Effect of receipt of value on future claims for relief
38
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Receipts of value by and from connected persons
39
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Back to Finance Act 2002 — full text
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