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Taxation of Chargeable Gains Act 1992
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Changes over time for: Section 103C
Alternative versions:
- 17/07/2012- Amendment
- 01/04/2013
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Taxation of Chargeable Gains Act 1992, Section 103C is up to date with all changes known to be in force on or before 30 November 2024. 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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[F1103CPower to make regulations about collective investment schemesU.K.
(1)The Treasury may by regulations make provision about the treatment of participants in collective investment schemes for the purposes of this Act.
(2)The regulations may, in particular, specify descriptions of collective investment scheme in relation to which they are to apply.
(3)Regulations under this section may make different provision for different cases or different purposes.
(4)Regulations under this section—
(a)may modify this Act or any other enactment or instrument (whenever passed or made), and
(b)may include incidental, consequential, supplementary or transitional provision.
(5)A statutory instrument containing regulations under this section must be laid before the House of Commons after being made.
(6)The regulations cease to have effect at the end of the period of 40 days beginning with the day on which the instrument is made unless before the end of that period the instrument is approved by a resolution of the House of Commons.
(7)After an instrument containing regulations under this section has been approved under subsection (6), subsections (5) and (6) do not apply to any subsequent such instrument (and accordingly section 287(3) applies to any such instrument).
(8)If regulations cease to have effect as a result of subsection (6), that does not—
(a)affect anything previously done under the regulations, or
(b)prevent the making of new regulations to the same or similar effect.
(9)In calculating the period of 40 days for the purposes of subsection (6), no account is to be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.
(10)In this section—
“modify” includes amend, repeal or revoke, and
“participant”, in relation to a collective investment scheme, is to be read in accordance with section 235 of the Financial Services and Markets Act 2000.]
Textual Amendments
F1S. 103C inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 36(3)
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