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Section 103J Supplementary provisionsF1

In sections 103H and 103I—

(a)

“feeder fund” has the meaning given by paragraph 3(2) of Schedule 5AZA to this Act;

(b)

“scheme of reconstruction” has the meaning given by paragraph 1 of Schedule 5AZA;

(c)

“original collective investment scheme” and “successor collective investment scheme” must be construed in accordance with paragraph 2(2) of Schedule 5AZA; and

(d)

references to units being retained include their being retained with altered rights or in an altered form, whether as the result of reduction, consolidation, division or otherwise .

Annotations

Textual amendments

F1

Pt. 3 Ch. 4 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), 11 (with reg. 1(2))

Notes on Part III

Textual amendments

F1

Word in Pt. 3 heading inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 2009 (c. 10), Sch. 22 para. 9; S.I. 2010/670, art. 2