The Collective Investment Schemes (Tax Transparent Funds, Exchanges, Mergers and Schemes of Reconstruction) Regulations 2013
1Citation, commencement and effect
2Amendment of the Taxation of Chargeable Gains Act 1992
3Amendments in relation to tax transparent collective investment schemes
4After section 211A insert— Transfers of assets to certain collective...
5In section 212(1) (annual deemed disposal of holdings of unit...
6In section 213 (spreading of gains and losses under section...
7In section 288 (interpretation)— (a) in subsection (1), at the...
8Amendments in relation to exchanges, mergers and schemes of reconstruction
9Omit section 102 (collective investment schemes with property divided into...
10In section 103A (application of Act to certain offshore funds),...
11In Part 3, after Chapter 3 insert— CHAPTER 4 COLLECTIVE...
12In section 288 (interpretation), in subsection (1), at the appropriate...
13After Schedule 5A insert— SCHEDULE 5AZA Meaning of “scheme of...
14Amendment to the Authorised Investment Funds (Tax) Regulations 2006
15Amendment to the Offshore Funds (Tax) Regulation 2009

2013 No. 1400

Capital Gains Tax
Corporation Tax

The Collective Investment Schemes (Tax Transparent Funds, Exchanges, Mergers and Schemes of Reconstruction) Regulations 2013

Approved by the House of Commons

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by section 103C of the Taxation of Chargeable Gains Act 19921.