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 paragraph 39
Meaning of "the relevant fund" and "the relevant fund manager"
Section 39 defines two key terms — "the relevant fund" and "the relevant fund manager" — used throughout this part of the Schedule in connection with elections made under paragraph 12 for qualifying funds or qualifying companies.
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.