[F1 PART 4A U.K. PROPERTY AIFS

Textual Amendments

F1 Pt. 4A inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5

CHAPTER 5 U.K. THE TREATMENT OF PARTICIPANTS IN PROPERTY AIFS]

[F2 Conversions and exchanges U.K.

Textual Amendments

F2 Regs. 69Z24E-69Z24H and cross-heading inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2012 (S.I. 2012/1783), regs. 1(1), 4

Application of section 137 of TCGA U.K.

69Z24H.   Section 137 of TCGA (restriction on application of tax treatment) applies to any transaction specified in regulations 69Z24E or 69Z24F in the circumstances mentioned in that section.]