F1PART 4APROPERTY AIFS
Annotations:
Amendments (Textual)
CHAPTER 5THE TREATMENT OF PARTICIPANTS IN PROPERTY AIFS
F2Conversions and exchanges
Annotations:
Amendments (Textual)
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 TCGA69Z24H
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.
Pt. 4A inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5