Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 Schedule 2B, paragraph 3
Declaration of company carrying on life business
Schedule 2B, paragraph 3 sets out the requirements for a declaration by a company carrying on life business, which allows an investment undertaking to pay gains without deducting exit tax.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.