Amendment of Schedule 5AAA to the Taxation of Chargeable Gains Act 1992
This section has no associated Explanatory Memorandum
4. In paragraph 3 (meaning of a collective investment vehicle being “UK property rich” etc), in sub-paragraphs (1) and (4), after “Schedule 1A” insert “(but without regard to paragraphs 5 and 6 of that Schedule)”.