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CG73998J | Land: non-resident chargeable gains (NRCG): UK property rich collective investment vehicles: exemption election: contents

From HM Revenue & Customs · Capital Gains Manual

Contents9 entries

  1. CG73998MUK property rich collective investment vehicles: Exemption election: Overview
  2. CG73998PUK property rich collective investment vehicles: Exemption election: Exemption election under TCGA92/SCH5AAA/para 12(2)
  3. CG73998SUK property rich collective investment vehicles: Exemption election: Exemption election by limited partnership collective investment vehicle (CIS), deemed partnerships and authorised contractual schemes (CoACS) under TCGA92/SCH5AAA/para 12(3)
  4. CG73998VUK property rich collective investment vehicles: Exemption election: Qualifying conditions (TCGA92/SCH5AAA/para13)
  5. CG73998YUK property rich collective investment vehicles: Exemption election: Making the exemption election
  6. CG73999AUK property rich collective investment vehicles: Exemption election: Effect of making an exemption election
  7. CG73999DUK property rich collective investment vehicles: Exemption election: Ceasing to have effect
  8. CG73999GUK property rich collective investment vehicles: Exemption election: Deemed disposals TCGA92/SCH5AAA/paras 21 to 24
  9. CG73999JUK property rich collective investment vehicles: Exemption election: Reporting requirements