Introduction to PIEs
A portfolio investment entity (PIE) is an entity that came into existence from 1 October 2007 under legislation in Part HM of the Income Tax Act 2007.
There are different types of PIEs that eligible entities may become. From 29 August 2011 and 1 April 2012 two new types of PIE come into being.
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Date published: 30 Aug 2011
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