Part 3 Election for transparencyF1
- Election for collective investment vehicle to be treated as partnership
- Further provision about election
- Units in CIVs held by life insurance companies
- Relationship to re-basing rules under Schedule 4AA for 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