Capital Gains Manual

CG73996M - Land: non-resident chargeable gains (NRCG): UK property rich collective investment vehicles: key definitions and terms: contents

1. CG73996N

   UK property rich collective investment vehicles: Key definitions and terms: Meaning of ‘collective investment vehicle’ (CIV)
2. CG73996P

   UK property rich collective investment vehicles: Key definitions and terms: Meaning of ‘offshore collective investment vehicle’
3. CG73996R

   UK property rich collective investment vehicles: Key definitions and terms: Meaning of a ‘collective investment vehicle being UK property rich’
4. CG73996T

   UK property rich collective investment vehicles: Key definitions and terms: Meaning of 'participant'
5. CG73996V

   UK property rich collective investment vehicles: Key definitions and terms: Meaning of 'wholly' and 'almost wholly owned'
6. CG73996Y

   UK property rich collective investment vehicles: Key definitions and terms: Meaning of 'qualifying investor'