The Collective Investment Schemes (Tax Transparent Funds, Exchanges, Mergers and Schemes of Reconstruction) Regulations 2013
These Regulations make provision in relation to the capital gains tax treatment of investors (“participants”) in collective investment schemes. The provisions made fall into 3 categories-
Lifecycle
Department
Made
06 Jun 2013
—
In force
08 Jun 2013
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by section 103C of the Taxation of Chargeable Gains Act 1992.
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