[835O Meaning of “qualifying period”, “relevant disregarded income” and “beneficial entitlement”]
Income Tax Act 2007 (2007 c 3) | Legislation

[835O  Meaning of “qualifying period”, “relevant disregarded income” and “beneficial entitlement”]

[(1)     This section applies for the purposes of this Chapter.

(2)     A “qualifying period” means—

(a)     the tax year in which the transaction income mentioned in section 835I(2) is chargeable to tax, or

(b)     a period of not more than 5 years comprising two or more

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