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The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2021
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- UK Statutory Instruments
- 2021 No. 213
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2.Amendment of Schedule 5AAA to the Taxation of Chargeable Gains Act 1992
3.In paragraph 1 (meaning of “collective investment vehicle”, etc), after...
4.(1) Paragraph 6 (disposals by non-UK residents) is amended as...
5.In paragraph 7(2) (appropriate connection to disposals within paragraph 6),...
6.After paragraph 7 insert— Overseas life insurance companies (1) Paragraph 6 does not apply if—
7.In paragraph 12(7) (exemption for qualifying offshore CIV that is...
8.(1) Paragraph 21 (deemed disposal: payments not otherwise taxable where...
9.In paragraph 23 (gains accruing on disposals under paragraph 21...
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