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Taxation of Chargeable Gains Act 1992 Schedule 5AAA paragraphs 49–49A
Elections for transparency under paragraph 8
Paragraphs 49 and 49A provide transitional rules extending the deadline for offshore collective investment vehicles to elect for transparency treatment (being taxed as if they were partnerships), and set out how that election interacts with the 6 April 2019 commencement date depending on when the vehicle was formed.
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