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Debates
25 Mar 2013
Commons
Commons Chamber
35. Treatment for capital gains tax purposes of shares acquired under the EMI code (25 Mar 2013)
34. Attribution of gains to members of non-resident companies
35. Treatment for capital gains tax purposes of shares acquired under the EMI code
36. Capital gains tax on disposals of high value properties
Monday 25th March 2013
(11 years, 1 month ago)
Commons Chamber
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Resolved,
That provision (including provision having retrospective effect) may be made for capital gains tax purposes in connection with shares acquired under options which are qualifying options under the EMI code.