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Legislation

Income Tax Act 2007

Crossheading Average holding period: aggregation of acquisitions and disposals

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Section 809FZJ Significant interests
Section 809FZK Venture capital funds
Section 809FZL Significant equity stake funds
Section 809FZM Controlling equity stake funds
Section 809FZN Real estate funds
Section 809FZO Funds of funds
Section 809FZP Secondary funds

Average holding period: aggregation of acquisitions and disposals
Venture capital funds

Section 809FZK | Venture capital funds

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed