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 5AZA paragraph 6
Subsequent issue of units to be disregarded
Paragraph 6 of Schedule 5AZA provides that later issues of units in a successor scheme or feeder fund, made after the initial transfer of property is complete, are to be ignored when testing whether the first and second conditions for a qualifying scheme of reconstruction are 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.