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SCHEDULES

[F1 SCHEDULE 5AZA U.K. Meaning of “scheme of reconstruction”

Textual Amendments

F1 Sch. 5AZA 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), 13 (with reg. 1(2))

Introductory U.K.

1. U.K. In sections 103H and 103I, “scheme of reconstruction” means a scheme within paragraph 2 which meets the conditions in paragraphs 3 and 4.]