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 section 835AVB
Collective investment scheme
Section 835AVB defines "collective investment scheme" for the purposes of the reverse hybrid mismatch rules, setting out the conditions under which a tax-transparent investment vehicle is excluded from the reverse hybrid rule.
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.