Part 2 POSTPONEMENT OF CHARGEABLE GAIN ON REINVESTMENT
- 25Introductory
- 26Requirement as to the money raised
- 27Paragraph 27
- 28Paragraph 28
- 29Designated period
- 30Value received by investor
- 31Paragraph 31
- 32Value received by persons other than the investor
- 33Certain receipts to be disregarded
- 34Paragraph 34
- 35Information
- 36Trustees: anti-avoidance
- 37Interpretation