Regulation 85Z5 Scope of this ChapterF1

(1)

This Chapter applies if—

(a)

a disposal gives rise to an income gain, and

(b)

that disposal also constitutes the disposal of the units concerned for the purposes of TCGA 1992.

(2)

In this Chapter, the disposal specified in paragraph (1)(b) is called the “TCGA disposal”.

Annotations

F1: Pt. 6A inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 21 (with regs. 25, 26)