Point in time view as at 01/01/2018.
Finance Act 2016, Paragraph 11 is up to date with all changes known to be in force on or before 08 March 2025. 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.
11U.K.In section 122 (index of defined expressions), at the appropriate place insert—
| “COACS seeding relief | Schedule 7A, paragraph 10(1)” |
| “co-ownership authorised contractual scheme | section 102A” |
| “operator (in relation to a co-ownership authorised contractual scheme) | section 102A” |
| “PAIF seeding relief | Schedule 7A, paragraph 1(1)”. |
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