# Taxation of Chargeable Gains Act 1992, Section 103DB: UK property rich collective investment vehicles etc


Schedule 5AAA makes provision in relation to collective investment vehicles where the property which is the subject of or held by the vehicles consists of or includes direct or indirect interests in land in the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/103DB (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-103DB
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.