[809VB Failure to invest within 45 days]
Income Tax Act 2007 (2007 c 3) | Legislation

[809VB  Failure to invest within 45 days]

[(1)     This section applies to any portion of the income or gains to which section 809VA(2) does not apply because the investment was not made within the period mentioned in section 809VA(5) (“the 45-day period”).

(2)     That portion is to be treated as not remitted to the

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