Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 Schedule 5AAA paragraph 1
Meaning of "collective investment vehicle", "participant" and "unit"
Section 1 of Schedule 5AAA defines the key terms "collective investment vehicle", "participant" and "unit" that underpin the rules on UK property-rich collective investment vehicles.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.