Direct Tax Acts, Finance Act 2014
739BA Personal portfolio investment undertakingFA07 s40(1)(a)
[(1) In this section–
“investor” means–
(a) in relation to an investment undertaking, a unit holder in the investment undertaking who...
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.