This section has no associated Explanatory Notes
218U.K.In section 271 (other miscellaneous exemptions), for subsection (1)(c) substitute—
“(c)any gain accruing to a person from his acquisition and disposal of assets held by him as part of a fund—
(i)mentioned in section 614(2) of the Taxes Act,
(ii)to which section 615(3) of the Taxes Act applies, or
(iii)mentioned in section 648, 649, 650, 651 or 653 of ITEPA 2003;”.