CG12610 - Exemptions: Business Expansion Scheme shares

TCGA92/S150 (2)

TCGA92/S150 (2) provides that a gain or loss which accrues to an individual on the disposal of any BES shares issued after 18 March 1986 in respect of which relief has been given to him and not withdrawn shall not be a chargeable gain or allowable loss for Capital Gains Tax purposes, see CG56900+.

TCGA92/S151

An individual who makes qualifying investments in a Personal Equity Plan or an Individual Savings Account is entitled to relief from Capital Gains Tax in respect of those investments. For more information see CG57600+.