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Finance Act 1994
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20After section 305 there is inserted—
“305ARelief for loss on disposal of shares
(1)Section 574 shall apply on the disposal by an individual of shares to which relief is attributable as it applies to a disposal by him of shares in a qualifying trading company for which he has subscribed (“qualifying trading company” and “subscribed” having for this purpose the same meaning as in that section).
(2)For the purposes of that section (as applied by this) sections 575(1) and (3) and 576(2) and (3) shall apply”.
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