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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. Chapter 4 · Collective investment schemes: exchanges, mergers and schemes of reconstruction
  2. Supplementary provisions

Section 103J | Supplementary provisions

From legislation.gov.uk

In sections 103H and 103I—F1

(a)“feeder fund” has the meaning given by paragraph 3(2) of Schedule 5AZA to this Act;F1

(b)“scheme of reconstruction” has the meaning given by paragraph 1 of Schedule 5AZA;F1

(c)“original collective investment scheme” and “successor collective investment scheme” must be construed in accordance with paragraph 2(2) of Schedule 5AZA; andF1

(d)references to units being retained include their being retained with altered rights or in an altered form, whether as the result of reduction, consolidation, division or otherwise .F1

Notes

  1. F1

    Pt. 3 Ch. 4 inserted (8.6.2013) by The Collective Investment Schemes (Tax Transparent Funds, Exchanges, Mergers and Schemes of Reconstruction) Regulations 2013 (S.I. 2013/1400), regs. 1(1), 11 (with reg. 1(2))

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