http://www.legislation.gov.uk/ukpga/2012/14/schedule/7/paragraph/17/2012-07-17
Finance Act 2012
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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Statute Law Database
2024-05-23
2012-07-17
SCHEDULES
SCHEDULE 7Enterprise investment scheme
PART 1Enterprise investment scheme
Disposal of shares
17
In section 209 (disposal of shares), after subsection (5) insert—
6
Nothing in this section applies to a disposal of shares occurring as a result of the investor's death.