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Legislation
Taxation of Chargeable Gains Act 1992

Chapter 4 Collective investment schemes: exchanges, mergers and schemes of reconstruction

  • Section 103E Application of Chapter
  • Section 103F Exchanges of units for units in the same scheme
  • Section 103G Exchange of units for those in another collective investment scheme
  • Section 103H Scheme of reconstruction involving issue of units
  • Section 103I Scheme of reconstruction involving conversion scheme
  • Section 103J Supplementary provisions
  • Section 103K Restriction on application of sections 103G, 103H and 103I : anti-avoidance
  1. Part III Individuals, partnerships, trusts and collective investment schemes etc
  2. Chapter 4 Collective investment schemes: exchanges, mergers and schemes of reconstruction

Chapter 4 Collective investment schemes: exchanges, mergers and schemes of reconstruction

From legislation.gov.uk

Contents

  1. Section 103E Application of Chapter
  2. Section 103F Exchanges of units for units in the same scheme
  3. Section 103G Exchange of units for those in another collective investment scheme
  4. Section 103H Scheme of reconstruction involving issue of units
  5. Section 103I Scheme of reconstruction involving conversion scheme
  6. Section 103J Supplementary provisions
  7. Section 103K Restriction on application of sections 103G, 103H and 103I : anti-avoidance
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