Part 6 – General

Contents

46 Meaning of “close company”, “qualifying investor” and “direct or indirect participator” [TCGA 1992 Sch 5AAA para 46] Section commentary
46A References to regulation 75(3) of the Offshore Funds (Tax) Regulations 2009 [TCGA 1992 Sch 5AAA para 46A] Section commentary
47 Other definitions [TCGA 1992 Sch 5AAA para 47] Section commentary
48 Power to make provision in relation to UK property rich collective investment vehicles etc [TCGA 1992 Sch 5AAA para 48] Section commentary

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