History

Sch. 4ZA inserted by FA 2006, s. 88 and Sch. 12, para. 6(2), with effect in relation to years of assessment beginning on or after 6 April 2006.

Cross references

FA 2006, s. 88 and Sch.12, para. 6(3): a sub-fund election may not be treated as having taken place before 6 April 2006.


MAKING A SUB-FUND ELECTION

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