CG73998J - UK property rich collective investment vehicles: Exemption election: contents
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CG73998MOverview
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CG73998PExemption election under TCGA92/SCH5AAA/para 12(2)
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CG73998SExemption election by limited partnership collective investment vehicle (CIS), deemed partnerships and authorised contractual schemes (CoACS) under TCGA92/SCH5AAA/para 12(3)
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CG73998VQualifying conditions (TCGA92/SCH5AAA/para13)
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CG73998YMaking the exemption election
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CG73999AEffect of making an exemption election
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CG73999DCeasing to have effect
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CG73999GDeemed disposals TCGA92/SCH5AAA/paras 21 to 24
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CG73999JReporting requirements