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Taxation of Chargeable Gains Act 1992 paragraphs 13–15, Schedule 5AAA
Qualifying conditions and information provided to HMRC
Section 13–15 of Schedule 5AAA sets out the qualifying conditions that a collective investment vehicle or company must meet to benefit from the exemption for UK property rich collective investment vehicles, and the information that must be provided to HMRC when making and maintaining an election.
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