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 5C paragraph 3
Chargeable events
Schedule 5C paragraph 3 defines the chargeable events that trigger a clawback of relief previously given on gains reinvested into qualifying investments under the Enterprise Investment Scheme or similar provisions.
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.