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 7ZA paragraph 14
Meaning of "direct interest company" and "relevant corporate partner"
Paragraph 14 defines two key terms — "direct interest company" and "relevant corporate partner" — used in determining how corporate partnership structures are treated for chargeable gains purposes.
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.