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
Taxation of Chargeable Gains Act 1992 Schedule 7AC paragraph 12
Effect of repurchase agreement
Paragraph 12 deals with how sale and repurchase (repo) arrangements affect whether a company meets the substantial shareholding requirement for the purposes of the substantial shareholdings exemption.
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.