History

In the heading, the words “Investing Company and” (which appeared before the words “Company Invested In” omitted by F(No. 2)A 2017, s. 27(2)(c), with effect in relation to disposals made on or after 1 April 2017.


Related Commentary  Related HMRC Manuals

18  [Omitted by F(No. 2)A 2017, s. 27(2)(d).]

History

Para. 18 and the heading before it omitted by F(No. 2)A 2017, s. 27(2)(d), with effect in relation to disposals made on or after 1 April 2017. Former heading and para. 18 read as follows:

“REQUIREMENTS RELATING TO THE INVESTING COMPANY

18(1)  The investing company must–

Want to read more?

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

No subscription?

Contact us to discuss your requirements.