Co-ownership schemes
Calculation of allowance after election
Legislation/Regulatory –
CAA2001 s. 262AC
Carrying on qualifying activity
Legislation/Regulatory –
CAA2001 s. 262AA
Definitions relating to schemes
Legislation/Regulatory –
CAA2001 s. 262AF
Effect of election
Participants
Legislation/Regulatory –
CAA2001 s. 262AD
Purchasers
Legislation/Regulatory –
CAA2001 s. 262AE
Election
Legislation/Regulatory –
CAA2001 s. 262AB