1(3) In relation to a fund established on or before the day on which this Act is passed, this paragraph only has effect if an election that it should have effect has been made by or on behalf of the fund.
1(4) Any such election–
(a)must be made by notice to an officer of the Board, in such form and within such time as the Board may determine, and
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.