Taxation of Chargeable Gains Act 1992 section 103KF

Relief for external investors on disposal of partnership asset

Section 103KF provides a relief that reduces the chargeable gain arising to an external investor in an investment scheme when one or more partnership assets are disposed of, by giving credit for the investor's own capital contribution to the fund.

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.