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Legislation

Taxation of Chargeable Gains Act 1992

Chapter III Collective investment schemes and investment trusts etc

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Section 99 Application of Act to unit trust schemes.
Section 99A Treatment of umbrella schemes
Section 99B Calculation of the disposal cost of accumulation units
Section 100 Exemption for authorised unit trusts etc.
Section 100A Exemption for certain EEA UCITS
Section 101 Transfer of company’s assets to investment trust.
Section 101A Transfer within group to investment trust.
Section 101B Transfer of company’s assets to venture capital trust.
Section 101C Transfer within group to venture capital trust.
Section 102 Collective investment schemes with property divided into separate parts.
Section 103 Restriction on availability of indexation allowance.
Section 103A Application of Act to certain offshore funds
Section 103B Application of section 99B to transparent funds
Section 103C Power to make regulations about collective investment schemes
Section 103D Application of Act to tax transparent funds
Section 103DA Tax transparent funds: share pooling etc
Section 103DB UK property rich collective investment vehicles etc
Section 103DC Co-ownership schemes which are to be treated as partnerships

Taxation of Chargeable Gains Act 1992
Chapter III · Collective investment schemes and investment trusts etc

Section 102 | Collective investment schemes with property divided into separate parts.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 102 omitted (8.6.2013) by virtue of The Collective Investment Schemes (Tax Transparent Funds, Exchanges, Mergers and Schemes of Reconstruction) Regulations 2013 (S.I. 2013/1400), regs. 1(1), 9 (with reg. 1(2))

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