Paragraph 29 F1
(1)
This paragraph applies if paragraph 28 has applied in relation to a qualifying fund or qualifying company on one or more occasions.
(2)
Paragraph 23(8) has effect as if, for the words from “at—” to the end, there were substituted “ when the relevant fund is wound up. ”
Annotations
Textual amendments
- F1
Sch. 5AAA inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 21