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

This guidance sets out the rules relating to ‘UK property rich’ collective investment vehicles (CIVs), and their investors, in Schedule 5AAA of the Taxation of Chargeable Gains Act 1992 (‘TCGA92’), 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