Part 2 Basic rulesF1
- Application of Act to offshore CIV
- Units in certain co-ownership schemes treated as shares in a company
- Disposals by non-UK residents
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