# Taxation of Chargeable Gains Act 1992, Section 103J: Supplementary provisions


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 .

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