212 Annual deemed disposal of holdings of unit trusts etc
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

212  Annual deemed disposal of holdings of unit trusts etc

(1)     Where at the end of an accounting period the assets [held by an insurance company for the purposes of its long-term business] include—

(a)     rights under an authorised unit trust, or

(b)     [interests in an offshore fund . . .], [or

[(ba)     units in an authorised contractual scheme which is a co-ownership scheme,

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