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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

CG73997A - UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: contents

  1. CG73997D
    Application of the rules to different fund structures
  2. CG73997G
    Interaction with rules in Chapter 3 of Part 3 TCGA92
  3. CG73997J
    Disposals by non-resident investors of interests in CIVs and assets with an ‘appropriate connection’ to CIVs (TCGA92/SCH5AAA/para 6)
  4. CG73997M
    Disapplying the ‘appropriate connection’
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