Structure of this PartU.K.
This section has no associated Explanatory Memorandum
24. The structure of this Part of these Regulations is as follows—
this Chapter contains preliminary provisions;
Chapter 2 contains provisions relating to the tax treatment of participants chargeable to income tax;
Chapter 3 contains provisions relating to the tax treatment of participants chargeable to corporation tax;
Chapter 4 imposes a charge to tax on substantial QIS holdings in qualified investor schemes.