Chapter 5 Disposal of units in FINROFsF1
- 85UApplication of this Chapter
- 85VDisposal of an asset: the basic rule
- 85WProvisions applicable on death
- 85XApplication of section 135 of TCGA 1992
- 85YApplication of section 136 of TCGA 1992
Annotations
Textual amendments
- F1
Pt. 6A inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 21 (with regs. 25, 26)