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Taxation of Chargeable Gains Act 1992 Schedule 5AAA paragraphs 35–36
Relationship between rules in this Part and REIT rules in Part 12 of CTA 2010
Section 35–36 deals with how the exemptions available to qualifying offshore collective investment vehicles interact with the separate tax exemptions available to UK Real Estate Investment Trusts (REITs), ensuring that gains are not doubly exempted under both regimes.
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