[103I Scheme of reconstruction involving conversion scheme]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[103I  Scheme of reconstruction involving conversion scheme]

[(1)     This section applies where—

(a)     a scheme of reconstruction is entered into and given effect to, and

(b)     for the purposes of, or in connection with, the scheme of reconstruction, units in a collective investment scheme (“the conversion scheme”) are issued to participants

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