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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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AIFs: Property authorised investment funds (Property AIFs): tax treatment of distributions in the hands of participants: participants within the charge to income tax -disposals

Disposals of shares in a Property AIF are treated in exactly the same way as disposals ofunits in any other type of Authorised Investment Fund (AIF) for capital gains tax purposes(see CTM48215).