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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
17 December 2024 - See all updates
  1. Back to contents
  2. CG70200C
  3. CG73995P

CG73996M - UK property rich collective investment vehicles: Key definitions and terms

  1. CG73996N
    Meaning of ‘collective investment vehicle’ (CIV)
  2. CG73996P
    Meaning of ‘offshore collective investment vehicle’
  3. CG73996R
    Meaning of a ‘collective investment vehicle being UK property rich’
  4. CG73996T
    Meaning of 'participant'
  5. CG73996V
    Meaning of 'wholly' and 'almost wholly owned'
  6. CG73996Y
    Meaning of 'qualifying investor'
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