Statute
Section 40 — Finance Act 2008: Individual investment plan regulations
Text of the provision Official document
Individual investment plan regulations 40 In section 701 of ITTOIA 2005 (investment plan regulations: general and supplementary), insert at the end— 4 They may include provision having effect in relation to times before they are made if the provision does not impose or increase any liability to tax.
5 They may make different provision for different cases or circumstances.
Official source: legislation.gov.uk
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