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Part 1 Property authorised investment fundsF1

  1. PAIF seeding relief
  2. Meaning of “property AIF”
  3. Meaning of “seeding period”
  4. Restrictions on availability of relief
  5. Withdrawal of relief: ceasing to be property AIF
  6. Withdrawal of relief: portfolio test not met
  7. Withdrawal of relief: units disposed of
  8. Withdrawal of relief: dwelling occupied by non-qualifying individual

Annotations

Textual amendments

F1

Sch. 7A inserted (with effect in accordance with Sch. 16 para. 15 of the amending Act) by Finance Act 2016 (c. 24), Sch. 16 para. 4

Notes on Schedule 7A

Textual amendments

F2

Sch. 7A heading substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 59(2) (with reg. 63)