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General value shifting regime

Last updated 28 June 2011

If you own shares in a company or units (or other fixed interests) in a trust and value has been shifted in or out of your shares or units, you may be affected by value shifting rules. Generally, the rules only affect individuals who control the company or trust, or individuals who are related to individuals or entities that control the company or trust.

Further Information

For more information, see General value shifting regime: who it affects.

End of further information

QC28011