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The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 315
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2.Amendment of Schedule 5AAA to the Taxation of Chargeable Gains Act 1992
3.In paragraph 1 (meaning of collective investment vehicle etc)—
4.In paragraph 3 (meaning of a collective investment vehicle being...
5.In paragraph 6(8) (disposals by non-UK residents), for “schemes” substitute...
7.In paragraph 8 (election for collective investment vehicle to be...
8.In paragraph 9 (further provision about election), at the end...
9.In paragraph 12 (exemption for qualifying offshore CIV that is...
10.In paragraph 13 (qualifying conditions)— (a) in sub-paragraph (1), after...
11.In paragraph 21 (deemed disposal: payments not otherwise taxable where...
12.In paragraph 22 (deemed disposal if election ceases to have...
13.In paragraph 33 (exemption for disposals by companies wholly owned...
14.After paragraph 33 insert— Disapplication of paragraphs 5 and 6...
16.After paragraph 46 insert— References to regulation 75(3) of the...
17.In paragraph 47 (other definitions), in sub-paragraph (1)—
18.In paragraph 49 (elections for transparency under paragraph 8), in...
19.After paragraph 49 insert— (1) This paragraph applies in the case of an offshore...
20.After paragraph 50 insert— Genuine diversity of ownership condition in...
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