Schedule 5AZA Meaning of “scheme of reconstruction”F1
- Introductory
- Form of scheme
- First condition: issue of units
- Second condition: equal entitlement to new units
- Preliminary reorganisation of units to be disregarded
- Subsequent issue of units to be disregarded
Annotations
Textual amendments
- F1
Sch. 5AZA 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), 13 (with reg. 1(2))