Paragraph 39 F1
(1)
In this Part of this Schedule “the relevant fund”—
(a)
in the case of an election in respect of a qualifying fund under paragraph 12, means the collective investment vehicle concerned, and
(b)
in the case of an election in respect of a qualifying company under paragraph 12, means the collective investment scheme which wholly (or almost wholly) owns that company.
(2)
In this Part of this Schedule “the relevant fund manager”, in the case of an election in respect of a qualifying fund or qualifying company under paragraph 12, means the manager of the relevant fund.
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