Part II Qualifying holdingsF1
United Kingdom Repealed
- Introductory
- Qualifying trade: receipt of royalties or licence fees
- Meaning of “research and development"
- Company in administration or receivership
- Company reorganisations et ceteralaetc. involving exchange of shares
Annotations
Textual amendments
- F1
Sch. 18 Pt. II repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)