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Taxation of Chargeable Gains Act 1992
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- UK Public General Acts
- 1992 c. 12
- SCHEDULE 5AAA
- PART 7
- Elections for transparency under...
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Changes over time for: Cross Heading: Elections for transparency under paragraph 8
Version Superseded: 10/04/2020
Alternative versions:
- 12/02/2019- Amendment
- 01/04/2020
Point in time - 10/04/2020- Amendment
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Point in time view as at 01/04/2020.
Changes to legislation:
Taxation of Chargeable Gains Act 1992, Cross Heading: Elections for transparency under paragraph 8 is up to date with all changes known to be in force on or before 14 November 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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[F1Elections for transparency under paragraph 8U.K.
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
49(1)This paragraph applies in the case of an offshore collective investment vehicle to which paragraph 8 applies which was constituted before 6 April 2019.U.K.
(2)Paragraph 9(1)(c) has effect as if it permitted the election under paragraph 8 to be made before 6 April 2020.
(3)The election is to have effect in relation to disposals made on or after 6 April 2019 (so that paragraph 8(2) has effect subject to this sub-paragraph).
(4)If a person is a participant in the vehicle on 6 April 2019—
(a)the making of an election under paragraph 8 is not to be regarded as being a disposal of the person's units in the vehicle, and
(b)any question arising for the purposes of this Act, in relation to a disposal on or after 6 April 2019 of the person's units in the vehicle, is to be determined as if the election under paragraph 8 had had effect in relation to all times on or after the vehicle's constitution.]
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