Direct Tax Acts, Finance Act 2022
499 Anti-avoidance: qualifying investment (investor perspective)FA18 s25(1)
[(1) (a) For the purposes of this Part, an investment shall not be a qualifying investment in respect of an individual...
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.