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.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

application/pdf · 16 Jul 2013 · 26 KB

Instrument

application/pdf · 16 Jul 2013 · 178 KB