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