Similar to Entrepreneurs' Relief, gains made by investors on the disposal of their shares in trading companies can attract a lower rate of 10% CGT on qualifying share
disposals up to a lifetime limit of PS10,000,000.
Before this blank, they had not drawn a single match since John Toshack's Class of October 2007 grabbed a 0-0 European Championship qualifying share
of the spoils against Germany in Frankfurt.
The bonus dividend was based on dividends earned on qualifying share
accounts and/or interest paid on applicable loans in 2006.
MIRROR MONEY ADVICE: To qualify you must have been the sole or first named joint-holder of a qualifying share
account with a total balance of at least pounds 100, or owed at least pounds 100 on a mortgage or secured loan account at midnight on November 25, 1994 and December 31, 1996 and must have remained so until June 2, 1997.
The designation is accomplished by entering the numbers of the qualifying share
certificates on the corporation's records.
Enacted on July 1, 1992 in Bermuda, the Companies Amendment Act eliminates the qualifying share
provision affecting directors and results in a number of technical changes that may affect captive insurance companies organized in Bermuda.
Lawyer Rico Quicho, Binay's spokesman for political affairs, said that based on the Articles of PHEI), the joint venture company Binay "held only one qualifying share
in the company for the sole purpose of representing the City of Makati in the board of directors of the firm.
The spokesman had said Binay only held one qualifying share
in the company for the sole purpose of representing the City of Makati in the board of directors of the company.
Rico Quicho, Binay's spokesperson for political concerns, said the Vice President held only one qualifying share
in the Philippine Healthcare Educators Inc.
Subject to Annual General Meeting approval, Farmway proposes to pay 3.5pc interest on members' qualifying share
"Over the past 10 years in excess of pounds 1m has been paid to members and I am pleased that we are again able to pay 3.5pc interest on members' qualifying share