Section 103DB: UK property rich collective investment vehicles etc

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 103DA: Tax transparent funds: share pooling etc
- Section 103DC: Co-ownership schemes which are to be treated as partnerships

Part III: Individuals, partnerships, trusts and collective investment schemes etc — Chapter III: Collective investment schemes and investment trusts etc

Schedule 5AAA makes provision in relation to collective investment vehicles where the property which is the subject of or held by the vehicles consists of or includes direct or indirect interests in land in the United Kingdom.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.