Section 40: Individual investment plan regulations

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Finance Act 2008
- Section 39: Dormant assets
- Section 40A: Meaning of "offshore fund"

Part 2: Income tax, corporation tax and capital gains tax_general

In section 701 of ITTOIA 2005 (investment plan regulations: general and supplementary), insert at the end—

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.