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BR Pub 17/04 - BR Pub 17/05
18 Apr 2017
These rulings will apply for the period 1 April 2017 to 31 March 2020

Income tax - treatment of alteration to rights attached to shares under section CB 4; Income tax - treatment of a disposal of shares with altered rights under section CB 4

The rulings consider if section CB 4 of applies when share rights shares are altered, and when shares with altered rights are disposed of