http://www.legislation.gov.uk/id/ukpga/2007/3

Part 13Tax avoidance

F1809FZCAverage holding period

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Annotations:

Amendments (Textual)

F1Pt. 13 Ch. 5F omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(9)