Capital Gains Manual

CG73997A - Land: non-resident chargeable gains (NRCG): UK property rich collective investment vehicles: interaction with other TCGA 1992 provisions: contents

1. CG73997D

   UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Application of the rules to different fund structures
2. CG73997G

   UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Interaction with rules in Chapter 3 of Part 3 TCGA92
3. CG73997J

   UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Disposals by non-resident investors of interests in CIVs and assets with an ‘appropriate connection’ to CIVs (TCGA92/SCH5AAA/para 6)
4. CG73997M

   UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Disapplying the ‘appropriate connection’