CG73996D - UK property rich collective investment vehicles: Scope of the rules and definitions
»Ê¹ÚÌåÓýapp scope and key definitions are contained in Part 1 of Schedule 5AAA to TCGA 1992. »Ê¹ÚÌåÓýapp term ‘collective investment vehicleâ€� is defined at TCGA92/SCH5AAA/paragraph 1(1) â€� see CG73996N. This is a key term as it acts as a ‘gatewayâ€� into the treatment of entities within the definition, and of their investors.
Other key expressions are also defined in Part 1 of Schedule 5AAA, see CG73996M. »Ê¹ÚÌåÓýapp remaining terms used in the Schedule are defined in Parts 4 and 6.