E1.525 Investment Plans

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Commentary

Personal and employment tax

The power is given for investment plan regulations to specify the kind of investments that may be made under a plan, or which may be made

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B3.325 General exclusions—first-year qualifying expenditure

B3.340A Hire purchase of plant and machinery and similar contracts

I7.504 Designation for the conditional exemption

I9.325 Foreign pensions free from IHT

I3.750 POAT—introduction to existing arrangements

B2.413 Car hire

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

E4.1118 Calculation and payment of tax due on retrospective income

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

E6.102K Statutory residence test—the definition of a 'home'

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E1.525 Investment plans

Personal and employment tax

B3.325 General exclusions—first-year qualifying expenditure

B3.340A Hire purchase of plant and machinery and similar contracts

I7.504 Designation for the conditional exemption

I9.325 Foreign pensions free from IHT

I3.750 POAT—introduction to existing arrangements

B2.413 Car hire

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

E4.1118 Calculation and payment of tax due on retrospective income

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

E6.102K Statutory residence test—the definition of a 'home'

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E1.525 Investment plans

Personal and employment tax

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