{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-7/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-7/paragraph-9.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/7/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": "Disposal of rights or interests in UK property rich funds",
  "text": "(1) Section 535A (disposals of rights or interests in UK property rich companies) is amended as follows.\n(2) After subsection (7) insert—\n“(7A) Any such reference also includes the disposal of a right or interest in a fund (a “relevant fund”) that—\n(a) is an authorised contractual scheme (within the meaning given by section 237(3) of FISMA 2000) which is a co-ownership scheme (within the meaning given by section 235A of that Act), and\n(b) is UK property rich as determined in accordance with paragraph 3 of Schedule 5AAA to TCGA (UK property rich collective investment vehicles etc).”\n(3) In subsection (8) after “subsection (7)” insert “or (7A)”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/schedule/7/paragraph/9",
    "retrieved_at": "2026-10-29T08:48:28.960167+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}