Direct Tax Acts, Finance Act 2010
747ACapital Gains tax: rate of chargeFA98 s66
[(1) In this section “material interest”, “non-qualifying fund” and “offshore fund” shall have the same meaning as is assigned to them in Chapter 2 ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.