Collective investment schemes
Authorised investment funds
Chargeable gains
Co-ownership schemes
Legislation/Regulatory –
TCGA92 s. 103D
Exchanges, mergers and reconstructions
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
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
Offshore funds
– see Offshore funds
Open-ended investment companies
Unit trusts
– see Unit trusts