Part 1Income tax, corporation tax and capital gains tax

Miscellaneous corporation tax matters

35Investment vehicles

Schedule 4 makes amendments to—

a

Schedule 5AAA to TCGA 1992 (UK property rich collective investment vehicles etc),

b

Part 12 of CTA 2010 (Real Estate Investment Trusts) and the Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006 (S.I. 2006/2867), and

c

Schedule 2 to FA 2022 (qualifying asset holding companies).