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 809VO
Investments made from mixed funds
Section 809VO sets out how the composition of a qualifying business investment is determined when it is made from a mixed fund, and how that composition is preserved when the investment is disposed of, taken offshore, reinvested, or used to make a tax deposit.
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.