Section 824 Application of 20% rule to collective investment schemesF1
United Kingdom Repealed
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Annotations
Textual amendments
- F1
Ss. 820-824 omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 23(4)(a), 30
Notes on Chapter 1
Modifications
- C1
Pt. 14 Ch. 1 excluded by 2005 c. 5, s. 608X(3)(a) (as inserted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 4)