Taxation of certain entities - Portfolio investment entities
HL 3: Eligibility requirements for entities
You could also call this:
“This section about entity eligibility rules was removed in 2010”
This part of the law used to talk about what an entity needed to do to be eligible for something related to taxes. However, it’s no longer in use. The government removed this section on 1 April 2010. This means that from the 2010-2011 tax year onwards, these rules don’t apply anymore. If you need to know about current rules for entity eligibility, you should look at newer parts of the tax law.
HL 4: Effect of failure to meet eligibility requirements for entities, or
“What happens when groups don't meet tax rules”
Part H
Taxation of certain entities
Portfolio investment entities
HL 3Eligibility requirements for entities (Repealed)
Notes
Section HL 3: repealed, on (applying for the 2010–11 and later income years), by section 292(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
