- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2021)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 06/04/2021.
Taxation of Chargeable Gains Act 1992, Paragraph 9 is up to date with all changes known to be in force on or before 17 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F19(1)An election under paragraph 8 in relation to an offshore collective investment vehicle—U.K.
(a)has effect only if the participants in the vehicle at the time at which it is made have consented to the making of the election,
(b)must be made by notice given to an officer of Revenue and Customs, and
(c)must be made before the end of the period of 12 months beginning with the relevant acquisition date.
(2)For this purpose “the relevant acquisition date” means the earliest date on which—
(a)an interest in UK land, or
(b)a right or interest in a company that is UK property rich,
forms part of the property that is the subject of or held by the vehicle.
(3)An election under paragraph 8 is irrevocable.
[F2(4)An election under paragraph 8 must include the following information in the case of each participant in the vehicle—
(a)the participant’s name and, if the participant has one, the participant’s unique taxpayer reference,
(b)the participant’s usual or last known place of residence or the participant’s place of business, and
(c)in the case of a participant who is an individual, the participant’s date of birth.]]
Textual Amendments
F1Sch. 5AAA inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 21
F2Sch. 5AAA para. 9(4) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2020 (S.I. 2020/315), regs. 1(1), 8
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