Part 1 Introduction: key expressionsF1
- Meaning of “collective investment vehicle”, “participant” and “unit”
- Meaning of “offshore collective investment vehicle”
- Meaning of a collective investment vehicle being “UK property rich” etc
Annotations
Textual amendments
- F1
Sch. 5AAA inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 21