# Taxation of Chargeable Gains Act 1992, Paragraph 39


(1) In this Part of this Schedule “the relevant fund”—
(a) in the case of an election in respect of a qualifying fund under paragraph 12, means the collective investment vehicle concerned, and
(b) in the case of an election in respect of a qualifying company under paragraph 12, means the collective investment scheme which wholly (or almost wholly) owns that company.
(2) In this Part of this Schedule “the relevant fund manager”, in the case of an election in respect of a qualifying fund or qualifying company under paragraph 12, means the manager of the relevant fund.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/5AAA/paragraph/39 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-5AAA/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.