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