- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (02/12/2019)
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Taxation of Chargeable Gains Act 1992
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Rhagor o Adnoddau
Changes over time for: Section 103E
Alternative versions:
- 08/06/2013- Amendment
- 02/12/2019
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Point in time view as at 02/12/2019.
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Taxation of Chargeable Gains Act 1992, Section 103E is up to date with all changes known to be in force on or before 25 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1103EApplication of ChapterU.K.
(1)In this Chapter (except this section) references to a collective investment scheme are to a collective investment scheme falling within any of the following paragraphs—
(a)an authorised contractual scheme which is a co-ownership scheme,
(b)a unit trust scheme, or
(c)an offshore fund.
(2)Sections 126 to 138A (reorganisation of share capital, conversion of securities etc) do not apply for the purposes of the treatment of participants in collective investment schemes falling within subsection (1)(a) to (c) except as applied by this Chapter.
(3)But sections 135 to 138A (company reconstructions) may apply for those purposes where either company A or company B is not a collective investment scheme falling within subsection (1)(a) to (c).
(4)In subsection (3), “company A” and “company B” have the meaning given by section 135 or 136 as the case may be.
(5)In this Chapter, “units” includes shares in a company.]
Textual Amendments
F1Pt. 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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