Section 102: Collective investment schemes with property divided into separate parts.

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 101C: Transfer within group to venture capital trust.
- Section 103: Restriction on availability of indexation allowance.

Part III: Individuals, partnerships, trusts and collective investment schemes etc — Chapter III: Collective investment schemes and investment trusts etc

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.