Direct Tax Acts, Finance Act 2022
741 Disposals of material interests in non-qualifying offshore fundsFA90 s63
(1) This Chapter shall apply to a disposal by any person of an asset if at the time of the disposal –
(a) the asset co...
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.