Paragraph 1 Meaning of “investment LLP” and “property investment LLP”
United Kingdom
F1(1)
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F2(2)
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(3)
In section 288(1) of the Taxation of Chargeable Gains Act 1992 (c. 12) (interpretation), at the appropriate place insert—
““property investment LLP” has the meaning given by section 842B of the Taxes Act;”.
Annotations
Textual amendments
- F1
Sch. 25 para. 1(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
- F2
Sch. 25 para. 1(2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)