# Taxation of Chargeable Gains Act 1992, Section 103DA: Tax transparent funds: share pooling etc


A unit in a transparent fund is to be regarded as a security for the purposes of sections 104, 105, 107, 110 and 114 (share pooling, identification of securities and indexation).

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/103DA (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-103DA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.