Statute
Section 103DB — Taxation of Chargeable Gains Act 1992: UK property rich collective investment vehicles etc
Text of the provision Official document
UK property rich collective investment vehicles etc 103DB 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.
Official source: legislation.gov.uk
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