856 Investments which are relevant investments
Income Tax Act 2007 (2007 c 3) | Legislation

856  Investments which are relevant investments

(1)     An investment is a relevant investment for the purposes of [section 876] if it meets—

(a)     the individual interest condition (see subsection (3)),

(b)     the Scottish partnership condition (see subsection (4)),

(c)     the personal representative condition (see subsection (5)), or

(d)

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