# Income Tax Act 2007, Section 338: Meaning of “the 5 year period” and “the investment date”


In this Part—
“the 5 year period” means the period of 5 years beginning with the investment date, and
“the investment date” means the day the investment is made.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/section/338 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-338
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.