Finance Act 2003 (c. 14)

SCHEDULES

[F1 SCHEDULE 9A U.K. Increased rates for non-resident transactions

Textual Amendments

F1 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

PART 5 U.K. Special rules for particular purchasers and transactions

Co-ownership authorised contractual schemes U.K.

15 (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.]