Capital Gains Manual

CG73998J - Land: non-resident chargeable gains (NRCG): UK property rich collective investment vehicles: exemption election: contents

1. CG73998M

   UK property rich collective investment vehicles: Exemption election: Overview
2. CG73998P

   UK property rich collective investment vehicles: Exemption election: Exemption election under TCGA92/SCH5AAA/para 12(2)
3. CG73998S

   UK property rich collective investment vehicles: Exemption election: Exemption election by limited partnership collective investment vehicle (CIS), deemed partnerships and authorised contractual schemes (CoACS) under TCGA92/SCH5AAA/para 12(3)
4. CG73998V

   UK property rich collective investment vehicles: Exemption election: Qualifying conditions (TCGA92/SCH5AAA/para13)
5. CG73998Y

   UK property rich collective investment vehicles: Exemption election: Making the exemption election
6. CG73999A

   UK property rich collective investment vehicles: Exemption election: Effect of making an exemption election
7. CG73999D

   UK property rich collective investment vehicles: Exemption election: Ceasing to have effect
8. CG73999G

   UK property rich collective investment vehicles: Exemption election: Deemed disposals TCGA92/SCH5AAA/paras 21 to 24
9. CG73999J

   UK property rich collective investment vehicles: Exemption election: Reporting requirements