# Taxation of Chargeable Gains Act 1992, Paragraph 1


In sections 103H and 103I, “scheme of reconstruction” means a scheme within paragraph 2 which meets the conditions in paragraphs 3 and 4.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/5AZA/paragraph/1 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-5AZA/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.