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Income and Corporation Taxes Act 1988
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- 19/07/2011- Amendment
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Income and Corporation Taxes Act 1988, Paragraph 15F is up to date with all changes known to be in force on or before 25 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Valid from 19/07/2011
[F115F(1)An exempt period ends on the expiry of the period of 24 months which begins immediately after the first accounting period of X to end after the relevant time, unless sub-paragraph (2) applies.U.K.
(2)If an early termination event occurs after the relevant time but before the time the exempt period would end under sub-paragraph (1), the exempt period ends immediately before that event.
(3)An early termination event occurs if and when—
(a)a relevant transaction occurs, whether or not the transaction occurs pursuant to an agreement entered into by X before that time, or
(b)where the exempt period began because Condition D was met, X's business does not consist wholly in the holding of shares of companies which X controls, together with activities incidental to the holding of such shares.]
Textual Amendments
F1Sch. 25 Pt. 3A (paras. 15A-15G) inserted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by Finance Act 2011 (c. 11), Sch. 12 para. 8
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