Statute
Section 338 — Income Tax Act 2007: Meaning of “the 5 year period” and “the investment date”
Text of the provision Official document
Meaning of “the 5 year period” and “the investment date” 338 In this Part— “ the 5 year period ” means the period of 5 years beginning with the investment date, and “ the investment date ” means the day the investment is made.
Official source: legislation.gov.uk
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