# Taxation of Chargeable Gains Act 1992, Paragraph 5


(1) This paragraph applies to a unit in an authorised contractual scheme which is a co-ownership scheme , or a Reserved Investor Fund (Contractual Scheme), where, as a result of the application of section 103D (application of Act to tax transparent funds), the unit is treated as an asset for the purposes of this Act.
(2) The asset is treated for the purposes of Schedule 1A as if it were a share in a company.

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