[103G Exchange of units for those in another collective investment scheme]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[103G  Exchange of units for those in another collective investment scheme]

[(1)     This section applies in the following cases where units in a collective investment scheme (“collective investment scheme B”) are issued to a person in exchange for units in another collective investment scheme (“collective investment scheme A”).

(2)     The cases are—

Case 1

Where units in collective investment scheme B are issued

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