Section 357LG Application of 20% rule to collective investment schemesF2F1
Repealed
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Annotations
Textual amendments
- F1
Ss. 357LE-357LG omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 21(2), 30
- F2
Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1