Section 103DA: Tax transparent funds: share pooling etc

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

Taxation of Chargeable Gains Act 1992
- Section 103D: Application of Act to tax transparent funds
- Section 103DB: UK property rich collective investment vehicles etc

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

A unit in a transparent fund is to be regarded as a security for the purposes of sections 104, 105, 107, 110 and 114 (share pooling, identification of securities and indexation).

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