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 7AD paragraph 13
How and when election to be made
Paragraph 13 of Schedule 7AD sets out the procedure and time limit for an insurance company to make an election under the transitional or opt-out provisions relating to venture capital investment partnership gains.
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.