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Textual Amendments
F1Sch. 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
49(1)This paragraph applies in the case of an offshore collective investment vehicle to which paragraph 8 applies which was constituted before 6 April 2019.U.K.
(2)Paragraph 9(1)(c) has effect as if it permitted the election under paragraph 8 to be made before [F21 October 2020].
(3)The election is to have effect in relation to disposals made on or after 6 April 2019 (so that paragraph 8(2) has effect subject to this sub-paragraph).
(4)If a person is a participant in the vehicle on 6 April 2019—
(a)the making of an election under paragraph 8 is not to be regarded as being a disposal of the person's units in the vehicle, and
(b)any question arising for the purposes of this Act, in relation to a disposal on or after 6 April 2019 of the person's units in the vehicle, is to be determined as if the election under paragraph 8 had had effect in relation to all times on or after the vehicle's constitution.
Textual Amendments
F2Words in Sch. 5AAA para. 49(2) substituted (10.4.2020) by The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2020 (S.I. 2020/315), regs. 1(1), 18
[F349A.(1)This paragraph applies in the case of an offshore collective investment vehicle to which paragraph 8 applies which was constituted on or after 6 April 2019.U.K.
(2)Paragraph 9(1)(c) has effect as if it permitted the election under paragraph 8 to be made before whichever is the later of—
(a)the end of the period mentioned in paragraph 9(1)(c), or
(b)1 October 2020.]]
Textual Amendments
F3Sch. 5AAA para. 49A inserted (10.4.2020) by The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2020 (S.I. 2020/315), regs. 1(1), 19
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