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 4
Meaning of "investing company"
Paragraph 4 of Schedule 7ZA defines what qualifies as an "investing company" in relation to a person (P) and a joint venture company, by setting out two conditions that must both be met.
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.