CHAPTER 3 EXCEPTIONS ETC. FROM THE CHARGE TO TAX
From legislation.gov.uk
Contents
- Section 25 Exceptions from the charge
- Section 26 Trading stock etc.
- Section 27 Long-term insurance funds of insurance companies
- Section 28 Loans other than participating loans
- Section 29 Interests in transparent funds
- Section 30 Rights in certain existing holdings
- Section 31 Charitable companies and charitable trusts
- Section 31A Unlisted trading company exception
- Section 31B Unlisted trading company exception: the investment condition
- Section 31C Unlisted trading company exception: further provision