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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

Income Tax Act 2007
Average holding period: aggregation of acquisitions and disposals

Section 809FZM | Controlling equity stake funds

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 13 Ch. 5F omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(9)

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