Regulation 2
Definition
of Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012
Subsidiary LegislationIn forceProvision 1 of 13
Regulation 2
Amended byS 314/2021 wef 01/04/2015
In these Regulations, “elected qualifying acquisition” means any acquisition of ordinary shares in a target company elected by an acquiring company under regulation 3 or 3A(1).