98 Collective investment schemes: liability for and collection of tax
Finance Act 2013 (2013 c 29) | Legislation

98  Collective investment schemes: liability for and collection of tax

(1)     Subsection (2) applies where tax is charged for a chargeable period with respect to a single-dwelling interest by virtue of section 94(6).

(2)     The persons who are major participants in the scheme on the first day of the chargeable period on which the chargeable person is within the charge with respect to the interest are jointly and severally liable with the chargeable person for the tax charged.

(3)     Subsection (2)

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