CG73998J - UK property rich collective investment vehicles: Exemption election: contents

  1. CG73998M
    Overview
  2. CG73998P
    Exemption election under TCGA92/SCH5AAA/para 12(2)
  3. CG73998S
    Exemption election by limited partnership collective investment vehicle (CIS), deemed partnerships and authorised contractual schemes (CoACS) under TCGA92/SCH5AAA/para 12(3)
  4. CG73998V
    Qualifying conditions (TCGA92/SCH5AAA/para13)
  5. CG73998Y
    Making the exemption election
  6. CG73999A
    Effect of making an exemption election
  7. CG73999D
    Ceasing to have effect
  8. CG73999G
    Deemed disposals TCGA92/SCH5AAA/paras 21 to 24
  9. CG73999J
    Reporting requirements