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 5AAA paragraphs 18–19
Revocation of election
Section 18–19 deals with how an exemption election made by a qualifying offshore collective investment vehicle can be revoked, who may revoke it, the procedures involved, and the right of appeal against HMRC-initiated revocations.
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.