Part 5

Enterprise investment scheme
Chapter 8

Supplementary and general

Interpretation

Meaning of “disposal of shares”
254
1
In this Part references to a disposal of shares include references to a disposal of an interest or right in or over shares.
2
An individual is to be treated, for the purposes of this Part, as disposing of any shares which the individual is treated by virtue of section 136 of TCGA 1992 as exchanging for other shares.