Taxation of certain entities - Portfolio investment entities
HL 14: Tax consequences from transition
You could also call this:
“How tax rules changed for certain entities after a transition period”
This part of the law was about tax consequences from transition. It was part of the Income Tax Act 2007 and dealt with how certain entities are taxed. However, this section no longer exists. It was removed on 1 April 2010. This means it doesn’t apply to tax years from 2010-11 onwards. If you need to know about tax consequences from transition now, you’ll need to look at other parts of the tax law.
HL 15: Ceasing to be portfolio investment entity, or
“
Rules for ending portfolio investment entity status no longer apply
”
Part H
Taxation of certain entities
Portfolio investment entities
HL 14Tax consequences from transition (Repealed)
Notes
Section HL 14: repealed, on (applying for the 2010–11 and later income years), by section 292(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act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).
