SCHEDULES

F1SCHEDULE 1AAssets deriving 75% of value from UK land etc

PART 1Introduction

2

The provision made by this Schedule needs to be read together with—

(a)

paragraph 5 of Schedule 5AAA (which treats units in a CoACS as shares for the purposes of this Schedule), and

(b)

paragraph 6 of that Schedule (which treats certain disposals of interests in collective investment vehicles as meeting the conditions in Part 3 of this Schedule).