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 section 87
Acquisitions for restructuring purposes etc.
Section 87 establishes a commencement date for the venture capital trust restructuring rules in sections 326 to 329, ensuring they do not apply retrospectively to arrangements or conversions before 16 June 1999.
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.