– see also Derivative contracts; Investment trusts; Offshore funds; Unit trust schemes

Authorised investment funds

– see Authorised investment funds

Chargeable gains

Co-ownership schemes

Legislation/Regulatory – TCGA92 s. 103D

Exchanges, mergers and reconstructions

Legislation/Regulatory – TCGA92 s. 103E-103K, Sch. 5AZA

Transfer of assets

Legislation/Regulatory – TCGA92 s. 211B

Treasury's power to make regulations

Legislation/Regulatory – TCGA92 s. 103C

Exemptions or reliefs

Agreements to transfer chargeable securities

Legislation/Regulatory – FA86 s. 90(7B)-(7D)

Generally

Legislation/Regulatory – FA99 Sch. 13, para. 25A

Regulations

Legislation/Regulatory – FA2012 s. 217

Generally

Commentary – Quick Overview ¶15775

Investment trusts

Commentary – Tax Reporter ¶782-875

Liability to ATED charge

Commentary – Chanda on Property Investment 13.3.4 ; Chanda on Property Investment 13.3.5 ; Chanda on Property Investment 13.5.3

Meaning

Commentary – Tax Reporter ¶782-000
Legislation/Regulatory – FA2012 s. 217(7) ; FSMA2000 s. 235
HMRC Guidance – CFM35890 ; CTM48814

Offshore funds

– see Offshore funds

Open-ended investment companies

– see Open-ended investment companies (OEICs)

Unit trusts

– see Unit trusts