[103E Application of Chapter]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Chapter 4
Collective Investment Schemes: Exchanges, Mergers and Schemes of Reconstruction]

[103E  Application of Chapter]

[(1)     In this Chapter (except this section) references to a collective investment scheme are to a collective investment scheme falling within any of the following

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