VCM45100 - VC loss relief: general: qualifying shares

ICTA88/S574 & ICTA88/S576

Before relief can be given you will need to check that the:

• shares formed part of the ordinary share capital of the company, see VCM45150, and
• shares disposed of were subscribed for by the claimant (or spouse or civil partner), see VCM45200, and
• company was a qualifying trading company - see VCM45350 if the shares were issued before 6 April 1998 or VCM45600 if the shares were issued on or after 6 April 1998.