Part 1 UK Property Rich Collective Investment Vehicles etc
Finance (No 2) Act 2023 (2023 c 30) | Legislation

SCHEDULE 4 Investment Vehicles

Section 35

Part 1 UK Property Rich Collective Investment Vehicles etc

Genuine diversity of ownership

1

(1)     Schedule 5AAA to TCGA 1992 is amended as follows.

(2)     In paragraph 7 (appropriate connection)—

(a)     in sub-paragraph (5)—

(i)     in paragraph (a), for “it meets†substitute “the vehicle meets or, if the vehicle is part of multi-vehicle arrangements, the arrangements meetâ€;

(ii)     in paragraph (b), for “it meets†substitute “the vehicle meets, or those multi-vehicle arrangements meet,â€;

(iii)     omit the words after paragraph (b);

(b)     after that sub-paragraph insert—

“(5A)     For the purposes of sub-paragraph (5), those Regulations

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