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I’m confused between Qualifying shares under ER and IR . correct me if am wrong
For ER, qualifying shares are Quoted / unquoted ordinary shares and preference shares of individual’s personal trading company where he is employee.
For IR, qualifying shares are only unquoted ordinary shares held for 3 years after 6 april 2016 where he is not an employee of company.
Also, are both quoted and unquoted ordinary shares qualifuing assets for ER ?
With respect the precise definitions you can look up for yourself in a study manual