CG73995P - Non-Resident Chargeable Gains (NRCG) : UK property rich collective investment vehicles: ContentsÂ
This guidance sets out the rules relating to 바카라 사이트˜UK property rich바카라 사이트™ collective investment vehicles (CIVs), and their investors, in Schedule 5AAA of the Taxation of Chargeable Gains Act 1992 (바카라 사이트˜TCGA92바카라 사이트™), as amended by the UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2020.
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CG73996AUK property rich collective investment vehicles: Introduction
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CG73996MKey definitions and terms
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CG73997AInteraction with other TCGA92 provisions: contents
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CG73997PTransparency election: contents
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CG73998JExemption election: contents
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CG73999MCorporate feeder vehicles wholly owned by institutional investors