[809VA Money or other property used to make investments]
Income Tax Act 2007 (2007 c 3) | Legislation

[Business investment relief]

[809VA  Money or other property used to make investments]

[(1)     Subsection (2) applies if—

(a)     a relevant event occurs,

(b)     but for subsection (2), income or chargeable gains of an individual would be regarded as remitted to the United Kingdom by virtue of that event, and

(c)     the individual makes a claim for relief under this section.

(2)     The income or gains are to be treated as not remitted to the United Kingdom.

(3)

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