Chapter 4 Collective investment schemes: exchanges, mergers and schemes of reconstructionF1
United Kingdom
- 103EApplication of Chapter
- 103FExchanges of units for units in the same scheme
- 103GExchange of units for those in another collective investment scheme
- 103HScheme of reconstruction involving issue of units
- 103IScheme of reconstruction involving conversion scheme
- 103JSupplementary provisions
- 103KRestriction on application of sections 103G, 103H and 103I : anti-avoidance
Annotations
Textual amendments
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Pt. 3 Ch. 4 inserted (8.6.2013) by The Collective Investment Schemes (Tax Transparent Funds, Exchanges, Mergers and Schemes of Reconstruction) Regulations 2013 (S.I. 2013/1400), regs. 1(1), 11 (with reg. 1(2))
Notes on Part III
Textual amendments
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Word in Pt. 3 heading inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 2009 (c. 10), Sch. 22 para. 9; S.I. 2010/670, art. 2