SolvedCG73997A | Land: non-resident chargeable gains (NRCG): UK property rich collective investment vehicles: interaction with other TCGA 1992 provisions: contents
From HM Revenue & Customs · Capital Gains Manual
Contents4 entries
- CG73997DUK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Application of the rules to different fund structures
- CG73997GUK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Interaction with rules in Chapter 3 of Part 3 TCGA92
- CG73997JUK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Disposals by non-resident investors of interests in CIVs and assets with an ‘appropriate connection’ to CIVs (TCGA92/SCH5AAA/para 6)
- CG73997MUK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Disapplying the ‘appropriate connection’