Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 Schedule 2 paragraph 45
The gross assets requirement
Schedule 2 paragraph 45 modifies the gross assets requirement under section 142 for shares issued before 6 April 2006, and disapplies it entirely for shares issued before 6 April 1998.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.