CG73996M | Land: non-resident chargeable gains (NRCG): UK property rich collective investment vehicles: key definitions and terms: contents
From HM Revenue & Customs · Capital Gains Manual
Contents6 entries
- CG73996NUK property rich collective investment vehicles: Key definitions and terms: Meaning of ‘collective investment vehicle’ (CIV)
- CG73996PUK property rich collective investment vehicles: Key definitions and terms: Meaning of ‘offshore collective investment vehicle’
- CG73996RUK property rich collective investment vehicles: Key definitions and terms: Meaning of a ‘collective investment vehicle being UK property rich’
- CG73996TUK property rich collective investment vehicles: Key definitions and terms: Meaning of 'participant'
- CG73996VUK property rich collective investment vehicles: Key definitions and terms: Meaning of 'wholly' and 'almost wholly owned'
- CG73996YUK property rich collective investment vehicles: Key definitions and terms: Meaning of 'qualifying investor'