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The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2021
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- UK Statutory Instruments
- 2021 No. 213
- Regulation 4
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Amendment of Schedule 5AAA to the Taxation of Chargeable Gains Act 1992
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4.—(1) Paragraph 6 (disposals by non-UK residents) is amended as follows.
(2) In sub-paragraph (6), for paragraph (b) and the “and” before it substitute—
“(b)the vehicle is UK property rich,
(c)the vehicle together with one or more other collective investment vehicles have a 50% investment in the company, and
(d)each of those other collective investment vehicles is also UK property rich.”.
(3) In sub-paragraph (9), at the end insert “, paragraph 7A (overseas life insurance companies) and paragraph 7B (offshore collective investment vehicles (other than UK feeder vehicles) that meet the conditions in paragraph 7(2)(a) and (b))”.
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