Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 16 U.K. Property authorised investment funds and co-ownership authorised contractual schemes

PART 3 U.K. Consequential amendments

11 U.K. In section 122 (index of defined expressions), at the appropriate place insert—

“COACS seeding relief

Schedule 7A, paragraph 10(1)”

“co-ownership authorised contractual scheme

section 102A”

“operator (in relation to a co-ownership authorised contractual scheme)

section 102A”

“PAIF seeding relief

Schedule 7A, paragraph 1(1)”.