CG73995P - Non-Resident Chargeable Gains (NRCG) : UK property rich collective investment vehicles: Contents聽

This guidance sets out the rules relating to 鈥楿K property rich鈥� collective investment vehicles (CIVs), and their investors, in Schedule 5AAA of the Taxation of Chargeable Gains Act 1992 (鈥楾CGA92鈥�), as amended by the UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2020.

  1. CG73996A
    UK property rich collective investment vehicles: Introduction
  2. CG73996M
    Key definitions and terms
  3. CG73997A
    Interaction with other TCGA92 provisions: contents
  4. CG73997P
    Transparency election: contents
  5. CG73998J
    Exemption election: contents
  6. CG73999M
    Corporate feeder vehicles wholly owned by institutional investors