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 section 24 of Schedule 7AC
Meaning of "joint venture company" and "qualifying shareholding"
Section 24 of Schedule 7AC defines what constitutes a "joint venture company" and what it means to hold a "qualifying shareholding" in such a company, 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.