[809FZM Controlling equity stake funds]
Income Tax Act 2007 (2007 c 3) | Legislation

[809FZM  Controlling equity stake funds]

[(1)     Where a controlling equity stake fund has a 25% interest in a trading company or the holding company of a trading group—

(a)     any investment made for the purposes of the controlling equity stake fund in the company after the time the 25% interest was acquired is to be regarded as having been made at that time, and

(b)     any disposal for the purposes of the controlling equity stake fund of an investment in the company

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