Regulation 32 Application of this Chapter
This Chapter applies if a participant disposes of an asset and at the time of the disposal—
(a)
the asset is an interest in a non-reporting fund, or
(b)
the asset is an interest in a reporting fund and the requirements specified in paragraph (3) of regulation 17 (read, as appropriate, with paragraphs (4) and (5) of that regulation) are met.