Chapter 3 EXCEPTIONS ETC. FROM THE CHARGE TO TAX
United Kingdom
- 25Exceptions from the charge
- 26Trading stock etc.
- 27Long-term insurance funds of insurance companies
- 28Loans other than participating loans
- 29Interests in transparent funds
- 30Rights in certain existing holdings
- 31Charitable companies and charitable trusts
- 31AUnlisted trading company exception
- 31BUnlisted trading company exception: the investment condition
- 31CUnlisted trading company exception: further provision