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Finance Act 2024
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- UK Public General Acts
- 2024 c. 3
- Schedule 7
- Paragraph 9
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Disposal of rights or interests in UK property rich funds
9(1)Section 535A (disposals of rights or interests in UK property rich companies) is amended as follows.
(2)After subsection (7) insert—
“(7A)Any such reference also includes the disposal of a right or interest in a fund (a “relevant fund”) that—
(a)is an authorised contractual scheme (within the meaning given by section 237(3) of FISMA 2000) which is a co-ownership scheme (within the meaning given by section 235A of that Act), and
(b)is UK property rich as determined in accordance with paragraph 3 of Schedule 5AAA to TCGA (UK property rich collective investment vehicles etc).”
(3)In subsection (8) after “subsection (7)” insert “or (7A)”.
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