# Taxation of Chargeable Gains Act 1992, Paragraph 2


The provision made by this Schedule needs to be read together with—
(a) paragraph 5 of Schedule 5AAA (which treats units in a CoACS as shares for the purposes of this Schedule), and
(b) paragraph 6 of that Schedule (which treats certain disposals of interests in collective investment vehicles as meeting the conditions in Part 3 of this Schedule).

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/1A/paragraph/2 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-1A/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.