SCHEDULES
F1SCHEDULE 9AIncreased rates for non-resident transactions
Annotations:
Amendments (Textual)
PART 5Special rules for particular purchasers and transactions
15Co-ownership authorised contractual schemes
1
Subject to sub-paragraph (2), a co-ownership authorised contractual scheme is not “non-resident” in relation to any chargeable transaction.
2
A collective investment scheme that is a co-ownership authorised contractual scheme by virtue of section 102A(7) (EEA schemes) is “non-resident” in relation to all chargeable transactions.
Sch. 9A inserted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by Finance Act 2021 (c. 26), Sch. 16 para. 5