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Nodiadau Esboniadol
10U.K.After section 100 insert—
“100AExemption for certain EEA UCITS
(1)ATED-related gains accruing on relevant high value disposals made by an EEA UCITS which is not an open-ended investment company or a unit trust scheme are not chargeable gains under section 2B.
(2)In this section—
“EEA UCITS” has the same meaning as in Part 17 of the Financial Services and Markets Act 2000 (see section 237 of that Act);
“unit trust scheme” has same meaning as in that Part (see section 237(1) of that Act);
“open-ended investment company” has the same meaning as in that Part (see section 236(1) of that Act).”