Chapter 5 Ceasing to be a RIF
Original text. Later amendments are not shown.
- 20Causes and timing
- 21Breach of qualifying conditions: requirement to notify HMRC
- 22Exit notices
- 23Relevant declarations in entry notice
- 24Cessation notice
- 25Ceasing to be a RIF: deemed disposal of units
- 26Gains accruing on deemed disposals