94  [Omitted by FA 2014, s. 114(3)(b).]

History

S. 94 omitted by FA 2014, s. 114(3)(b), with effect in relation to surrenders made or effected on or after 30 March 2014, subject to FA 2014, s. 114(5). Former s. 94 read as follows:

“SDRT: open-ended investment companies and individual pension accounts

94(1)  Where there are two or more classes of shares in an open-ended investment company and the company’s instrument of incorporation–

(a)provides that shares of one or more of those classes (“the IPA classes” ) may only be held within an individual pension account, and

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.