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Legislation
Taxation of Chargeable Gains Act 1992

Chapter III Collective investment schemes and investment trusts etc

  • 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
  1. Chapter III · Collective investment schemes and investment trusts etc
  2. Tax transparent funds: share pooling etc

Section 103DA | Tax transparent funds: share pooling etc

From legislation.gov.uk

A unit in a transparent fund is to be regarded as a security for the purposes of sections 104, 105, 107, 110 and 114 (share pooling, identification of securities and indexation).F1

Notes

  1. F1

    Ss. 103D, 103DA substituted for s. 103D (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204), regs. 1(1), 6

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