Part 6 GeneralF1
United Kingdom
- Meaning of “close company”, “qualifying investor” and “direct or indirect participator”
- References to regulation 75(3) of the Offshore Funds (Tax) Regulations 2009
- Other definitions
- Power to make provision in relation to UK property rich collective investment vehicles etc
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