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Section 103J: Supplementary provisions

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

Part III: Individuals, partnerships, trusts and collective investment schemes etc — Chapter 4: Collective investment schemes: exchanges, mergers and schemes of reconstruction

In sections 103H and 103I—

"feeder fund" has the meaning given by paragraph 3(2) of Schedule 5AZA to this Act;
"scheme of reconstruction" has the meaning given by paragraph 1 of Schedule 5AZA;
"original collective investment scheme" and "successor collective investment scheme" must be construed in accordance with paragraph 2(2) of Schedule 5AZA; and
references to units being retained include their being retained with altered rights or in an altered form, whether as the result of reduction, consolidation, division or otherwise .

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