[809FZL Significant equity stake funds]
Income Tax Act 2007 (2007 c 3) | Legislation

[809FZL  Significant equity stake funds]

[(1)     Where a significant equity stake fund has a significant equity stake investment in a trading company or the holding company of a trading group—

(a)     any investment made for the purposes of the fund in that company made after the time the significant equity stake investment was acquired is to be regarded as having been made at that time, and

(b)     any disposal for the purposes of the fund of an investment in the company after that time is to be regarded as not being made until—

(i)     a relevant

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